I need help with the journal entry below. recording the direct materials used. please help. Thank you.

Creation Company produces gadgets for the covered small appliance market The followin following data reflect activity for the year 2014 ( Click the icon to view the data ) Creation Co . uses a norm ation Co . uses a normal - costing system em and allocates overhead to work in process at a rate of 2 60 per direct manufacturing labor dollar Indirect materials are are insignificant so there is no inventory account for indirect materials Require prepare journal entries to record the transactions for 2074 including an entry to close out over - or underallocated overhead to cost of go ads sold For each journal entry indicate the source document that would be used to authorize each entry . Also for the entry Post the journal entries to T -accounts for all of the inventories , Cost of Goods Sold the Manufacturing Overhead Control Account , and the Manufacturing Materials Control @ Data Table Accounts Payable Control Costs incurred Purchases of direct materials ( net ) on credit 5 129,000 Now select the appropriate source documents and subledgers for the purchase of direct materials . I Only complete the necessary answer boxes ) Direct manufacturing labor cost Source documents Subsidiary Ledgers Indirect labe purchase invoice direct material records Depreciation factory equipment accounts payable Depreciation office equipment materials requisition records Maintenance , factory equipment Miscellaneous factory overhead Rent , factory building Record the direct materials used Advertising expense Sales commissions 34 000 Journal Entry Accounts Inventories Accounts Payable Control January 1 2014 December 31 , 2014 Direct materials Work in process Finished goods case from any list any list or enter any nu number in the input fields and then then click Check Answer Print Done