how will these transaction be recoded in general journal. using the following accounts

31-Dec By the end of the month, 30 hours of direct labor were incurred at a rate of $60 per hour, totaling $1,800 to begin production on job \#2. The employees will be paid next month. (After you journalize this entry please enter the information into Job \#2 Cost Sheet) 31-Dec Manufacturing overhead cost was applied using the direct labor hours from Job #2 and the POHR calculated in Question 1. (After you joumalize this entry please enter the information into Job \#2 Cost Sheet) Post the journal entries that you recorded on the "General Journal" tab to the "T-accounts (General Ledger)" tab and calculate the balance for each account. This is the company's first month of business, so there will not be any beginning balances. 31-Dec Record the entry in the general journal to close the Manufacturing Overhead account and adjust for overapplied/underapplied Accounts payable Depreciation expense Salaries and wages expense Accounts receivables Finished goods Salaries and wages payable Accumulated depreciation Insurance expense Sales revenue Advertising expense Manufacturing overhead Work in process Cost of goods sold Raw materials