Journalize

11:15 Done Wonderama Playgrounds F20 (6 of 69) Chart of Accts Beg. Trial Balance T-Acc CHART OF ACCOUNTS Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Office Supplies Inventory: Raw Materials Inventory: Work in Process Inventory: Finished Goods Inventory: Factory Overhead Office Equipment Accumulated Depreciation Office Equip Factory Equipment Accumulated Depreciation Factory Equip Patients Accounts Payable Income Tax Payable Wages Payable Common Stock PIC in Excess of Par - Common Stock Retained Earnings Sales Sales Discounts Cost of Goods Sold Advertising Expense Depreciation Expense-Office Equip Utility Expense Insurance Expense Office Supplies Expense Rent Expense III Jan. 30 Jan. 30 Paid Casper Corporation the amount due from the January 20 purchase. Applied $5,980.00 of Direct Materials to job #350. Applied $11,242.00 of Direct Labor to Job #350. Applied factory overhead to Job #350. Jan. 30 Jan. 30 Jan. 30 Jan. 31 Jan. 31 Transferred the completed job #350 to the Finished Goods account Sold and shipped Job #350 to Lawson Corporation. Paid All Power and Light Company $3,160.00 for heat, power, and light. Allocate 25% for the office facilities and 75% for the factory facilities. Applied $5,540.00 of Direct Materials to job #354 Applied $12,257.00 of direct labor to Job #354. Applied factory overhead to Job #354. Jan. 31 Jan. 31 Jan. 31