General Journal Date Description Debit Credit 4,300 5-Dec Work In Process 4,300 Raw Materials (1900x1)+(4x600) 10-Dec Work In Process (3x2 x 25) 150 5,000 Manufacturing Overhead 2,000 Salaries and Wages Expense 7,150 Salaries and Wages Payable 4,690 15-Dec Work In Process 4,690 Raw Materials (1900+(4x600)+390) 1,500 16-Dec Manufacturing Overhead 1,500 Accounts Payable 1,200 17-Dec Advertising expenses 1,200 Accounts Payable 20-Dec Manufacturing overhead 150 600 Depreciation expense 750 Accumulated depreciation 3,300 22-Dec Work in process 3,300 Manufacturing overhead (6,600/12x6) 7,750 26-Dec Finished Goods 7,750 Work in process $24,000 28 Dec Accounts Receivables $24,000 Sales 7,750 Cost of goods sold 7,750 Finished Goods 31-Dec Work in process (3 x 1 x $25) 75 Salaries and Wages Payable 75 1,650 31-Dec Work in Process 1,650 Manufacturing overhead (6,600/12x3) 1,700 31-Dec Cost of Goods Sold 1,700 Manufacturing overhead