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Cool Sun produces awnings and screens. Cool Sun uses job order costing. Prepare journal entries to reflect the following transactions. (HINT: Calculate the manufacturing overhead costs for one month only) Aug. 4, 2016 Aug. 6, 2016 Aug. 30, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Aug. 31, 2016 Purchased fabric and aluminum to be used in the manufacturing process. The purchase price was $4,000, on account. Transferred 60% of the raw materials purchased on August 4 into production for Job No. 234. (SEOO is indirect material). Labor costs for Job No. 234 for production workers include 160 hours at $20 per hour. Labor costs for general maintenance workers include 16 hours at $60 an hour. Factory overhead is applied at 110% of the direct labor cost. Depreciation on the factory equipment is determined using the straight-line method. The equipment was purchased seven years ago for $60,000. It has a ld-year life and no salvage value. The company purchased a one-year property insurance policy for the factory and equipment for $4,800 on January 1 _ The policy premium was originally debited to Prepaid Insurance. Property Taxes on the factory are $3,600 for the year. Factory utilities are Sl ,OOO for the month of August. Transferred Job No. 234 With total assigned costs to finished goods Sold and delivered the completed Job No. 234 to a customer for a 200% markup over cost, on account. Close out the manufacturing overhead account.