Joumalize the June transactions: (1) purchase of raw materials, factory labor costs Incurred, and manufacturing overhead costs Incurred; (2) assignment of direct materials, labor, and overhead to production; and (3) completion of Jobs and sale of goods. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not Indent manually) No. Account Titles and Explanation (1) (2) Raw Materials Inventory Accounts Payable (To record purchase of raw materials) (3) Factory Labor Accounts (To record factory labor costs pald) Manufacturing Overhead Accumulated Depreciation-Equipment (To record manufacturing overhead costs Incurred) Raw Materials Inventory (To record assignment of raw materials) (To record assignment of factory labor) Manufacturing Overhead (To record assignment of manufacturing overhead) (To record completion of Jobs) (To record sale of goods) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold) Debit 4900 1000 1404.25 10 00 Credit 4900 70 1000