In April 2013, NoCal Trailers Co. had the following cost data:

COST DATA
a.	Raw materials costing $82,000 were purchased.
b.	Raw materials costing $80,000 were used: direct materials, $75,000; indirect materials $5,000.
c.	Factory wages of $52,000 were incurred: direct labor $50,000; indirect labor $2,000. Social security tax deductions were $3,224, Medicare tax deductions were $754, federal income tax deductions were $7,800.
d.	Other overhead costs of $28,000 were incurred. (Credit Accounts Payable.)
e.	Estimated manufacturing overhead costs were applied to jobs in production at the rate of 80 percent of direct labor costs.
f.	Finished goods costing $150,000 were transferred from production to the warehouse.
g.	The cost of goods sold was $120,000.
h.	Sales on account for the month were $250,000.

1.	Prepare general journal entries to record each item of cost data given