Journalize the activities from these job cost sheets in the general journal. Also journalize the other costs that occurred during this period of time. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not: indent manually. Record journal entries in the order presented in the problem. Round answers to 0 decimal ploces, es. 5.275.) Waterways has two major public park projects to provide with comprehensive irrigation in one of ifs service locations this month Job 157 and Job K52 involve 15 acres of landscaped terrain wtich will require special -order sprinkler heads to meet the specificatians of the project. Using a job cost system to produce these parts the following events occurred during December. Raw enaterials were requisitioned froen the company's inventory on December 2 for $6,090, on December 8 for $1,20% and on December 14 for $4,146. In each instance, two-thirds (2/3) of these materials were for 157 and the rest for k52. Sox time tickets were tumed in for these two projects for a total amount of 18 hours of work. All the workers were paid 516.50 per hour. The time tickets were dated December 3, December 9, and December 15. Ori each of those day, 6 labor hours were spent on these jobs, two-thirds (2/3) for 157 and the rest for KS2. The predetermined over head rate is based on machine hours. The etimated machine hour ias for the year is 2.530 hours, and the estimated overbead costs are $1,209,3%0 for the vear, The machines were used by workers on peojects k52 and 157 on December 3 . 9 , and 15. Six machine hours were used for project KS2 12 each day), and B 5 maxhine hours were uned for project 157 : 12.5 the first day and 3 each of the other days). Both of these special orders were completed on December 15, producing 290 sprinkler feads for 157 and 174 sprinkler heads for K52. Additional job order activities during this neriod included: Dec. 1 Parchased raw materials from Durbin Supply Company on account for $03,840. Dec. 2 Issued $48,000 of direct materials from the company/s imventory to jobs other than K52 and 157 and $3.600 of Dec. 12 Paid Waterways tactory salaries and wages for $78,000. Dec: 13 Paid the factorys water bill of $10.800. Dec. 18 Transferred 560.000 of costs tremother completed jobs to finished goods. Dec. 21 Paid the factory s electric bill of $14,400 toe Waterwars factory. Dec. 31 Made adjusting ontries for the factory that included accived praperty takes of 514,400 , piepsid inaurarce of $10,560 and accumulated depreciation of $19,200