Johnson Production Company uses just-in-time production and accounting methods. Johnson purchased $4,000 of raw materials on account Johnson paid direct labor costs of $5,000 in cash. Johnson paid $6,000 for factory repair and maintenance costs in cash. Johnson completed 400 units of product and moved the products to finished goods. Each unit included $8.00 of direct materials cost and $2.00 of conversion costs. Johnson sold 200 units of product for $12.00 per unit. Each unit included $8.00 of direct materials cost and $2.00 of conversion costs. Johnson recorded the revenues of $2,400 in one entry, and then recorded the cost of goods sold in a second entry. Required: Journalize transactions.