Journal entries: Croc-ade, Inc. is a sports drink manufacturer that uses a process costing system. The firm makes its sports drinks in two sequential processes: Mixing and Bottling. The firm reports the following information for the most recent month:Mixing:Bottling:Beginning WIP inventory$35,820$49,125Costs incurred during the month: Direct Materials used$56,130$63,115 Direct Labor used$68,180$77,260 Factory Overhead is applied at 80% of Direct Labor costs??????Raw Materials purchased (on account)$128,345Indirect Materials used$9,020Indirect Labor used$69,425Other actual Factory OH costs (paid in Cash)$40,120Costs transferred from Mixing to Bottling$171,430Costs transferred from Bottling to Finished Goods$200,315Cost of Goods Sold$207,130Sales (on account)$438,005Prepare journal entries to record the following:a. Raw Materials purchased (on account)b. Direct Materials usedc. Direct Labor used (use Factory Wages Payable)d. Factory OH appliede. Indirect materials usedf.Indirect labor used (use Factory Wages Payable)g. Actual other overhead costs (all paid in Cash)h. Costs transferred from Mixing to Bottlingi.Costs transferred from Bottling to Finished Goodsj.Sales (on account)k. Cost of Goods Sold