Journal Entries for Material, Labor and Overhead Hilburn Manufacturing Corporation had the following transactions for its job order costing operation Jan. 1 Purchased materials on account, $16,800, 15 Issued direct materials to Job No. 104, $11.200 20 Issued indirect materials (factory overhead), $4.700. 31 locurred direct labor Job No. 104, $10,000, 31 locurred indirect labor (factory overhead), $2,400. 31 tocurred other indirect costs (factory overhead credit Accounts Payable>, $200 Prepare general journal entries to record these transactions. Page 1 DATE ACCOUNT TITLE DOC. POSTA NO. REF. DEBIT CREDIT Materials 1 20- Jan. 1 Accounts Payable 2. 4 Jan. 15 Work in Process Job No. 100 Materials II IN 10 5 2 Jan. 20 Factory Overhead Indirect Materials Materials 8 8 Check My Work Prev All work saved Save and Submit A O E When materials are purchased, increase Materials and Accounts Payable. When materials are issued to production, decrease Matenals and increase ivork indirect materials are issued, decrease Materials and increase Factory Overhead. When direct laboris incurred, increase Work in Process and Wayal 3 3 4 Jan. 15 Work in Process - Bob No. 104 4. 5 Materials 5 6 6 7 7 Jan. 20 Factory Overhead. Indirect Materials Materials 8 8 19 10 9 10 Jan. 31 Work in Process - Job No. 104 11 Wages Payable 11 00 DO DU ID ID OO 12 13 12 13 Jan. 31 Factory Overhead - Indirect Labor 14 Wages Payable 14 15 16 15 16 Jan. 31 Factory Overhead Miscellaneous Accounts Payable 17 E 17 18 18 Cody Work Check My Work All work saved Save and Exit Subr O