Job Costing Journal Entries Prepare journal entries to record the following transactions and events for September using a job order costing system. 

(a) Purchased raw materials on credit, $189.000. 

(b) Raw materials requisitioned: $62,000 direct and $40,000 indirect.

(c) Factory payroll accrued $125,000, including $75,000 indirect labor, remainder was direct labor. 

(d) Paid other actual overhead costs totaling $58,500 with cash. 

(e) Applied overhead totaling $47.500

(f) Finished and transferred jobs totaling $277,800. 

(g) Jobs costing $189.800 were sold on credit for $257,000.