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: a. Purchased raw materials (parts and supplies) on account $22,900. b. Used $16,200 in raw materials (parts and supplies). Of this, $13,000 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. c. Recorded a total of $7,000 in direct labor cost (for 350 hours) that are owed but not yet paid. d. Applied overhead to repair jobs at a rate of $25.30 per direct labor hour. e. Recorded the following actual overhead costs: Rent on garage (prepaid in the prior month) $ 12, 800 Depreciation on repair equipment 2, 100 Garage supervisor's salary (owed but not yet paid) 4, 800 . Completed repair jobs costing $46,000 and charged customers at cost plus an additional 39 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. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. View transaction list Journal entry worksheet 2 3 5 6 Record the purchase of raw materials for $22,900 on account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry Vlow general journal