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, $17,000.
15	Issued direct materials to Job No. 104, $11,000.
20	Issued indirect materials (factory overhead), $4,700.
31	Incurred direct labor, Job No. 104, $9,800.
31	Incurred indirect labor (factory overhead), $2,500.
31	Incurred other indirect costs (factory overhead; credit Accounts Payable), $1,700.

Prepare general journal entries to record these transactions.

Page: 1

	DATE	ACCOUNT TITLE	DOC. NO.	POST. REF.	DEBIT	CREDIT
1	20-- Jan. 1				fill in the blank 2	fill in the blank 3	1
2					fill in the blank 5	fill in the blank 6	2
3							3
4	Jan. 15				fill in the blank 8	fill in the blank 9	4
5					fill in the blank 11	fill in the blank 12	5
6							6
7	Jan. 20				fill in the blank 14	fill in the blank 15	7
8					fill in the blank 17	fill in the blank 18	8
9							9
10	Jan. 31				fill in the blank 20	fill in the blank 21	10
11					fill in the blank 23	fill in the blank 24	11
12							12
13	Jan. 31				fill in the blank 26	fill in the blank 27	13
14					fill in the blank 29	fill in the blank 30	14
15							15
16	Jan. 31				fill in the blank 32	fill in the blank 33	16
17					fill in the blank 35	fill in the blank 36	17
18							18