(having trouble with the factory overhead??) Prepare the year-end closing entries (DEC 31) in general journal form for D Corporation. Information for the year-end adjustments are as follows. Be sure to enter date and correct journal formatting.

Income Statement Balance Sheet Dr Cr Cr Dr 30,300 Cash Government Notes 5,000 Interest Receivable 75 Accounts Receivable 34,000 Allowance for Doubtful Accounts 2,930 24,000 d Finished Goods Inventory Work in Process Inventory 12,100 Materials Inventory 8,500 Office Supplies 200 Factory Supplies 500 100,000 Land 120,000 15,000 Factory Building Accum. Depr=Factory Building Factory Equipment Accum. Dent=Factory Equip. 40,000 9,000 13,800 Accounts Payable Income Tax Payable 6,100 Interest Payable 600 80,000 50,000 Bonds Payable Capital Stock Paid-In Capital in Excess of Par Retained Earnings 30,000 92,400 30,000 Cash Dividends Sales 405,100 Interest Revenue 375 Factory Overhead Cost of Goods Sold 189,230 70,000 Wages Expense Office Supplies Expense 2,900 Bad Debt Expense 2,400 Utilities Expense-Office 4,400 Interest Expense Income Tax Expense 7,600 24,100 300,630 405,475 404,675 299,830 Net Income 104,845 104,845 405,475 405,475 404,675 404,675