Given the following information for Leonard Corporation, prepare the necessary journal entries, assuming that the Raw Material Inventory account contains both direct and indirect material and that the company uses normal costing. Label your debit entry with "DR" and your credit entry with "CR"

a.	Purchased raw material with cash $28,200.
b.	Put material into production: $9,000 of direct material and $2,000 of indirect material.
c.	Paid payroll of $58,000, of which 60 percent was direct and the remainder was indirect.
d.	Incurred and paid other overhead items of $37,000.
e.	Transferred items costing $51,500 to finished goods.
f.	Sold goods costing $47,900 for cash of $89,200.