Inventades Direct materials Work in process Finished goods S January 11 December 31 47000 S 58,500 67,000 59,000 70,000 62.000 Advertising expense Deprecation expense office equipment Depreciation expense-factory equipment Direct labor 1 Heat, light, and power-factory Indirect labor Direct materials purchased during the year Office salaries expense Property taxes-factory Property taxes-headquarters building Rent expense-factory Sales Sales salaries expense Supplies cost-factory Miscellaneous cost-factory 42,500 13,800 9,000 115,000 3,600 14,400 76,000 46,800 2,500 8,400 4,000 529,000 82.500 3,000 2,000 (4) Preparo journal entries at each of the following steps of cost flow using the tocourits provided below. (8 points) Page 5 of 6 Cost of Goods Sold Raw Materials DM (Direct Materials Finished Goods Manufacturing Overhead Wages Payable-DL (Director Work in Process a) Journal entries to record anothing costs incurred during the period b) Joumal entries to record the cost of goods manufactured during the period. c) Journal entries to record the cost of goods sold for the period