Following transaction related to manufacturing process during April -April 3- wood and other raw materials were purchased on account delivered and placed into storage, $5000 -April 5- raw materials were requisitioned for use and moved into the shop for production: $2000 of direct materials and $1000 for indirect materials -April 28- the following costs were accrued for employee services in the production of the 100 book cases: direct labor of 320 hours, $4000 ; indirect labor $300. The wages will be paid during the first week of next month -April 30- depreciation on the factory equipment for the month of April of $250 is recorded -April 30- pay utility bill of $500 for electricity used during the month. 80% relates to factory operations 20% relates to administrative activities -April 30- one month of prepaid rent on the building housing the factory had expired and one month of prepaid Insurance had been consumed. In both cases 80% relates to the factory operations and 20% relates to administrative activities -April 30- paid a salary of $1,000 in cash 80% relates to factory operations 20% to administrative activities -April 30- manufacturing overhead is applied to production on the basis of direct labor hours. The predetermined overhead rate is based on the information given for the rest of the year. $28,160 an estimated overhead and 2560 hours and estimated DLH -April 30- the 100 book cases are completed and move to finishing good storage since this is the only job started and completed during the month all manufacturing costs should be recorded to the finished goods inventory account -April 30- Of the 100 book cases 60 were sold on account in the Goodwood collections store to other unfurnished retail stores throughout the state at a price of $180 per per bookcase. This was the only job that was started and finished during the month 1. Prepare journal entries to record the above transaction in the appropriate place in the general Journal 2. Post the entries you record to the following T accounts- raw materials inventory, wages payable, manufacturing overhead, work-in-process inventory, finished goods inventory, cost of goods sold