Floyd$$s Auto Repair Shop uses a job order cost system to track the cost of each repair. Floyd$$s applies its garage or shop overhead at a rate of $$20$ per direct labor hour spent on each repair. Floyd$$s uses the following accounts to track the cost of all repairs:

Raw Materials $($parts and supplies$)$

Debit Credit

Repair Jobs in Process

Debit Credit

Cost of Repairs Completed and Sold

Debit Credit

Garage$/$Shop$*$ Overhead Costs

Debit Credit

$*$Because an auto shop does not manufacture a product, the overhead cost would include all of the indirect costs that are incurred in the garage or shop that cannot be traced to a specific repair job.

The following transactions occurred during the most recent month:

Purchased raw materials $($parts and supplies$)$ on account $$16,000.$

Used $$14,000$ in raw materials $($parts and supplies$).$ Of this, $$10,000$ was for major parts that were traceable to individual repair jobs, and the remainder was for incidental supplies such as lubricants, rags, fuel, and so on$.$

Recorded a total of $$12,000$ in direct labor cost $($for $500$ hours$)$ that are owed but not yet paid.

Applied overhead to repair jobs at a rate of $$20$ per direct labor hour.

Recorded the following actual overhead costs:

Rent on garage $($prepaid in the prior month$)$ $ $8,000$

Depreciation on repair equipment $2,500$

Garage supervisor$$s salary $($owed but not yet paid$)4,000$

Completed repair jobs costing $$40,000$ and charged customers at cost plus an additional $30$ percent. $($Note: You can bypass the Finished Goods Inventory account, which would not be used in this context.$)$

Required:

Prepare journal entries for transactions $($a$)$ through $($f$)$ using the account names shown and other appropriate accounts such as Cash, Payables, Accumulated Depreciation, Prepaids, and Sales Revenue.

$($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$