Given the following information for Graves Corporation, prepare the necessary journal entries, assuming that the Raw Material Inventory account contains both direct and indirect material. a. Purchased raw material on account $28, 500. b. Put material into production: $15,000 of direct material and $3,000 of indirect material. c. Accured payroll of $90,000, of which 70 percent was direct and the remainder was indirect. d. Incurred and paid other overhead items of $36,000. e. Transferred items costing $86, 500 to finished goods. f. Sold goods costing $71, 300 on account for $124, 700