Eta Manufacturing Company uses a job order cost system. Record the journal entries for all May transactions and events. ETA uses the following accounts in its accounting system: Sales Revenue, Work in Process (WIP) Inventory, Raw Materials Inventory, Finished Goods Inventory, Cash, Accounts Payable, Salaries Expense, Wages Payable, Salaries Payable, Cost of Goods Sold, Accounts Receivable, Depreciation Expense, Accumulated Depreciation Office Equipment, Manufacturing Overhead, Accumulated Depreciation Factory Equipment.

May 1 Raw materials costing $150 were purchased on account.

Date	Description	Debit	Credit

May 4 Requisitioned $95 of materials and $20 of indirect materials into production.

Date	Description	Debit	Credit

May 10 The company issued checks for the following: factory utilities $6; factory rent $5; and factory insurance $7.

Date	Description	Debit	Credit

May 20 The following monthly payroll liabilities were recorded: direct labor wages $70; indirect labor wages $26; and administrative salaries $10.

Date	Description	Debit	Credit

May 22 Manufacturing overhead costs of $28 were allocated (applied) to production.

Date	Description	Debit	Credit

May 25 Units costing $160 completed during the month were transferred to finished goods.

Date	Description	Debit	Credit

May 27 A job costing $160 was shipped to the customer and billed. The selling price for the job was $270. Make two entries.

Date	Description	Debit	Credit

May 31 Office equipment depreciation was $2 and factory equipment depreciation was $5.

Date	Description	Debit	Credit