ET Mag Wheels of Benicia, California had the following transactions during the month of July $2023$:

Purchased raw materials on account, $$91,605.$

Raw Materials of $$76,050$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$5,050$ was classified as indirect materials.

Factory labor costs incurred were $$188,900$ of which $$161,510$ pertained to factory wages payable and $$27,390$ pertained to employer payroll taxes payable.

Time tickets indicated that $$173,400$ was direct labor and $$15,500$ was indirect labor.

Overhead costs incurred on account were $$249,400$

Manufacturing overhead was applied at the rate of $140\%$ of direct labor cost.

Goods costing $$52,525$ are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.

Finished goods costing $$65,620$ to manufacture were sold on account for $$106,800.$

At the beginning of July, work in process inventory was $$66,645.$

Instructions:

$1.$ Journalize in proper journal entry form, the above transactions for ET Mag Wheels for the month of July $2023.$ #$2$ Enter all journal entires that affected "Work in Process" onto a Work in process $"$T$"$ account when doing