For each of the accounts listed below, prepare two summary journal entries. In the first entry, illustrate a transaction that would cause the account to be debited. In the second entry, illustrate a transaction that would cause the account to be credited. Assume that perpetual inventory records are maintained. Include a brief written explanation with each journal entry and use XXX in place of dollar amounts. a. Materials Inventory b. Direct Labor c. Manufacturing Overhead d. Finished Goods Inventory