Jacuzi Farm Irrigation Manufacturing Company had the following transactions during the month of July 2023:

1. Purchased raw materials on account, $91,605.
2. Raw Materials of $76,050 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $5,050 was classified as indirect materials.
3. Factory labor costs incurred were $188,900 of which $161,510 pertained to factory wages payable and $27,390 pertained to employer payroll taxes payable.
4. Time tickets indicated that $173,400 was direct labor and $15,500 was indirect labor.
5. Overhead costs incurred on account were $249,400
6. Manufacturing overhead was applied at the rate of 140% of direct labor cost.
7. Goods costing $52,525 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.
8. Finished goods costing $65,620 to manufacture were sold on account for $106,800.
9. At the beginning of July, work in process inventory was $66,645.

Instructions and a Hint:

1. Using Word or Excel, Journalize in proper journal entry form, the above transactions for Jacuzi Farm Irrigation Manufacturing Company for the month of July 2023, you do NOT need to provide explanations.