Journalize

Jan. 26 Jan. 26 Jan. 26 Jan. 26 Jan. 27 Applied $2,359.72 of direct materials to job #352. Applied $1,586.00 of Direct Labor to Job #352. Applied factory overhead to Job #352. Transferred the completed job 352 to the Finished Goods account. Applied $4,683.87 of direct materials to job #353. Applied $3,168.00 of Direct Labor to Job #353. Applied factory overhead to Job #353. Transferred the completed job #353 to the Finished Goods account Received the amount due from Smart Contractors from the sale on Jan. 17. Sold and shipped Job #353 to the Grace Angelina Company. Jan. 27 Jan. 27 Jan. 27 Jan. 27 Jan. 29 Jan. 26 Jan. 26 Jan. 26 Jan. 26 Jan. 27 Applied $2,359.72 of direct materials to job #352. Applied $1,586.00 of Direct Labor to Job #352. Applied factory overhead to Job #352. Transferred the completed job 352 to the Finished Goods account. Applied $4,683.87 of direct materials to job #353. Applied $3,168.00 of Direct Labor to Job #353. Applied factory overhead to Job #353. Transferred the completed job #353 to the Finished Goods account Received the amount due from Smart Contractors from the sale on Jan. 17. Sold and shipped Job #353 to the Grace Angelina Company. Jan. 27 Jan. 27 Jan. 27 Jan. 27 Jan. 29