Jacuzi Farm Irrigation Manufacturing Company had the following transactions during the month of June 2021: 1. Purchased raw materials on account, $83,605. 2. Raw Materials of $73,500 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,225 was classified as indirect materials. 3. Factory labor costs incurred were $236,870 of which $201,340 pertained to factory wages payable and $35,530 pertained to employer payroll taxes payable. 4. Time tickets indicated that $186,200 was direct labor and $50,670 was indirect labor. 5. Overhead costs incurred on account were $238.740. 6. Manufacturing overhead was applied at the rate of 125% of direct labor cost. 7. Goods costing $52,250 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods. 8. Finished goods costing $131,510 to manufacture were sold on account for $236,200. 9. At the beginning of June, work in process inventory was $36,645. Instructions and a Hint: 1. Using Word or Excel, Journalize in proper journal entry form, the above transactions for Jacuzi Farm Irrigation Manufacturing Company, you do NOT need to provide explanations.