Finn Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. June 1 8 Purchased raw materials for $20,000 on account. Raw materials requisitioned by production: 15 222 25 Direct materials Indirect materials $8,000 1,000 Paid factory utilities, $2,100 and repairs for factory equipment, $8,000. Incurred $108,000 of factory labor. 25 Time tickets indicated the following: 25 28 30 Direct Labor (7,000 hrs x $84,000 $12 per hr) Indirect Labor (3,000 hrs x $8 per hr) 24,000 $108,000 Applied manufacturing overhead to production based on a predetermined overhead rate of $7 per direct labor hour worked. Goods costing $18,000 were completed in the factory and were transferred to finished goods. Goods costing $15,000 were sold for $20,000 on account. Prepare journal entries to record the above transactions during the month of June. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)