Journalize each of the following: Direct materials of $12,000 are are issued to Job 101; direct materials of $7000 are issued to Job 102; indirect materials of $2000 are issued to the factory. 2) Distribution of payroll: Direct labor, Job 101, $5000; direct labor, Job 102, $3000; indirect labor, $2000 3) Depreciation of building: Cost is $600,000; 90% of building is occupied by factory, remainder is occupied by office; depreciation rate is 10% 4) Utilities cost for building is $2000; 90% of building is occupied by factory; remainder is occupied by office. 5) Total factory overhead is allocated as follows; $9000 - 75% to Job 101 and 25% to Job 102. 6) Total cost of Jobs 101 and 102 were completed and costs transferred to finished goods inventory. Job 101 costs were $20,000; Job 102 costs were $15,000. 7) Goods are shipped and billed to customers. Cost of goods was $40,000; selling price was $60,000