General journal contents:

Accounts receivable

Cash

Cost of goods sold

Factory Overhead

Factory payroll payable

Finished goods inventory

Raw materials inventory

Work in process inventory - roasting

work in process - blending

Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $41,000. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $41,000 in the Roasting department and $36,000 in the Blending department View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry Clear entry View general journal Journal entry worksheet