Journal Entries, T$-$Accounts

Lincoln Brothers Company makes jobs to customer order. During the month of May, the following occurred:

a$.$ Materials were purchased on account for $$45,620.$

b$.$ Materials totaling $$40,980$ were requisitioned for use in producing various jobs.

c$.$ Direct labor payroll for the month was $$25,600$ with an average wage of $$16$ per hour.

d$.$ Actual overhead of $$8,860$ was incurred and paid in cash.

e$.$ Manufacturing overhead is charged to production at the rate of $$5\mathrm{.}40$ per direct labor hour.

f$.$ Completed jobs costing $$59,000$ were transferred to Finished Goods.

g$.$ Jobs costing $$59,000$ were sold on account for $$73,850.$ Make the entry to record the revenue from the sale first, followed by the entry to record the cost of the jobs.

Beginning balances as of May $1$ were:

Materials Inventory

$$1,300$

Work$-$in$-$Process Inventory

$3,400$

Finished Goods Inventory

$2,620$

Required:

Prepare the journal entries for the preceding events.

a$.$

b$.$

c$.$

d$.$

e$.$