I am taking a cost accounting class. I am having a hard time with journal entries for p4-13 on page 234.

CRS Products Inc. uses a job order cost system. Selected transactions dealing with factory items for the month follow:

• a.Requisitioned indirect materials from storeroom, $3,200.
• b.Purchased, on account, factory supplies for future needs, $4,400.
• c.Purchased parts, on account, for repairing a machine, $1,400.
• d.Requisitioned factory supplies from storeroom, $900.
• e.Returned other defective factory supplies to vendor, $700.
• f.Factory rent accrued for the month, $2,400.
• g.Returned previously requisitioned factory supplies to store room, $350.
• h.Depreciation of machinery and equipment, $2,800.
• i.Payroll taxes liability for month, $3,200.
• j.Heat, light, and power charges payable for the month, $6,400.
• k.Expired insurance on inventories, $1,350.
• l.Factory overhead applied to production, $34,600.
• m.Indirect labor for the month, $2,600.
• n.Goods completed and transferred to finished goods: materials, $14,400; labor, $40,400; factory overhead, $30,400.