JOURNAL Description Debit Credit A. Materials Accounts Payable B. Work in Process Factory Overhead Wages Payable Materials C. Factory Overhead Accounts Payable D. Factory Overhead Accum. Depr. - Machinery and Equipment E. Work in Process Factory Overhead F. Finished Goods Work in Process Computation of cost of jobs finished: Direct Factory Overhead Job Materials Direct Labor Total No. 101 No. 102 No. 103 No. 105 Total Computation of cost of jobs finished: Direct Factory Overhead Job Materials Direct Labor Total No. 101 No. 102 No. 103 No. 105 Total G. Accounts Receivable Sales II Cost of Goods Sold Finished Goods Computation of cost of jobs sold: Total Job No. 101 No. 102 No. 105 Total Work in Process Finished Goods Bal. Bal. Schedule of unfinished jobs: Direct Materials Direct Labor Factory Overhead Job Total No. 104 No. 106 Balance of Work in Process, April 30 Schedule of completed jobs: Direct Materials Direct Labor Factory Overhead Total Job Finished Goods, April 30 (Job 103) - JOURNAL Description Debit Credit A. Materials Accounts Payable B. Work in Process Factory Overhead Wages Payable Materials C. Factory Overhead Accounts Payable D. Factory Overhead Accum. Depr. - Machinery and Equipment E. Work in Process Factory Overhead F. Finished Goods Work in Process Computation of cost of jobs finished: Direct Factory Overhead Job Materials Direct Labor Total No. 101 No. 102 No. 103 No. 105 Total Computation of cost of jobs finished: Direct Factory Overhead Job Materials Direct Labor Total No. 101 No. 102 No. 103 No. 105 Total G. Accounts Receivable Sales II Cost of Goods Sold Finished Goods Computation of cost of jobs sold: Total Job No. 101 No. 102 No. 105 Total Work in Process Finished Goods Bal. Bal. Schedule of unfinished jobs: Direct Materials Direct Labor Factory Overhead Job Total No. 104 No. 106 Balance of Work in Process, April 30 Schedule of completed jobs: Direct Materials Direct Labor Factory Overhead Total Job Finished Goods, April 30 (Job 103)