From the following transactions, prepare the appropriate general journal entries for the month of April.

(1)Raw materials costing $60,000 were issued from the storeroom.

(2)Direct labor of $53,000 was charged to production.

(3)Indirect labor costs of $17,000 were incurred.

(4)Overhead was applied at the rate of 40% of direct labor dollars.

(5)Completed products costing $42,000 were transferred to finished goods.

(6)Products costing $32,000 were sold.