In the course of routine checking of all transactions prior to preparing year-end reports, Laura Hall discovered several strange items. She recalled that the presidents son Kevin had come in to help out during an especially busy time and that he had recorded some transactions. She was relieved that there were only a few that he had completed, and even more relieved that he had included rather lengthy explanations. Kevin recorded the following transactions.

1.		An increase to Work in Process Inventory for $23,000 and a decrease to Cash for $23,000. (This is for materials put into process. I dont find the record that we paid for these, so Im decreasing Cash because I know well have to pay for them sooner or later.)
2.		An increase to Manufacturing Overhead for $9,000 and a decrease to Cash for $9,000. (This is for bonuses paid to salespeople. I know theyre part of overhead, and I cant find an account called Non-Factory Overhead or Other Overhead so Im putting it in Manufacturing Overhead. I have the check stubs, so I know we paid these.)
3.		An increase to Wages Expense for $114,000 and a decrease to Cash for $114,000. (This is for the factory workers wages that have not been paid.)
4.		An increase to Work in Process Inventory for $17,100 and a decrease to Raw Materials Inventory for $17,100. (This is for the glue used in the factory. I know we used this to make the products, even though we didnt use very much on any one of the products. I got it out of inventory, so I decreased an inventory account.)

How should Kevin have recorded each of the four events?

		Account Titles		Increase/Decrease
1.				select between increase and decrease DecreaseIncrease
				select between increase and decrease IncreaseDecrease
2.				select between increase and decrease DecreaseIncrease
				select between increase and decrease IncreaseDecrease
3.				select between increase and decrease IncreaseDecrease
4.				select between increase and decrease DecreaseIncrease