Joe Corp, which uses a job order cost system, completed the following transactions during the current month:

a)Materials costing $7,000 were usted on various jobs.

b) Time cards of workers directly involved in the production process indicate direct labor costs of $12,000 for the month.

c) Overhead is applied to jobs at a rate of 75% of direct labor cost.

d) Jobs with total accumulated costs of $16,000 were finished during the month.

e) Units costing $21,000 were sold during the month at sales prices totaling $39,000. All sales were on account.

f) Actual Overhead costs of $3,000 in indirect materials, $3,000 in indirect labor and $2,000 in factory rent(that was paid) were incurred in the month

Uising the format provided, prepare a general journal entry for the month summarizing each of the above categories of transactions. (no explanations)