journalize the entries

a. Purchased 5,000 square feet of oak on account at $26 per square foot. b. Purchased 50 gallons of glue on account at $36 per gallon (indirect material). c. Requisitioned 3,500 square feet of oak and 31 gallons of glue for production. d. Incurred and paid payroll costs of $187,900. Of this amount, $46,000 were indirect labor cost personnel earned $22 per hour. e. Paid factory utility bill, $15,230 in cash. f. August's insurance cost for the manufacturing property and equipment was $3,500. The pre paid in March J. Incurred $8,500 depreciation on manufacturing equipment for August. . Recorded $2,400 depreciation on an administrative asset. 1. Paid advertising expenses in cash, $5,500. 1. Incurred and paid other factory overhead costs, $13,500. . Incurred and paid miscellaneous selling and administrative expenses. $13,250. . Applied factory overhead to production on the basis of direct labor hours. . Produced completed goods costing $146,000 during the month. - Sales on account in August were $132,000. The Cost of Goods Sold was $112,000