Journal Entries for Material, Labor, and Overhead

Prepare general journal entries for transactions (a) through (j). If an amount box does not require an entry, leave it blank.

Eto Manufacturing had the following transactions during the month:

(a)	Purchased raw materials on account, $70,000.
(b)	Issued direct materials to Job No. 300, $25,000.
(c)	Issued indirect materials to production, $10,000.
(d)	Paid biweekly payroll and charged direct labor to Job No. 300, $8,000.
(e)	Paid biweekly payroll and charged indirect labor to production, $3,000.
(f)	Issued direct materials to Job No. 301, $20,000.
(g)	Issued indirect materials to production, $4,000.
(h)	Paid miscellaneous factory overhead charges, $6,000.
(i)	Paid biweekly payroll and charged direct labor to Job No. 301, $10,000.
(j)	Paid biweekly payroll and charged indirect labor to production, $2,000.