JOURNALIZE THE ENTRYS Waterways has two major public$-$park projects to provide with comprehensive irrigation in one of its service locations this month. Job

J$57$ and Job K$52$ involve $15$ acres of landscaped terrain which will require special$-$order sprinkler heads to meet the specifications of

the project. Using a job cost system to produce these parts, the following events occurred during December.

Raw materials were requisitioned from the company's inventory on December $2$ for $$5,376$; on December $8$ for $$1,119$; and on

December $14$ for $$3,663.$ In each instance, two$-$thirds $(2/3)$ of these materials were for J$57$ and the rest for K$52.$

Six time tickets were turned in for these two projects for a total amount of $18$ hours of work. All the workers were paid $$16\mathrm{.}50$ per

hour. The time tickets were dated December $3,$ December $9,$ and December $15.$ On each of those days, $6$ labor hours were spent on

these jobs, two$-$thirds $(2/3)$ for J$57$ and the rest for K$52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2,236$ hours, and the

estimated overhead costs are $$943,592$ for the year. The machines were used by workers on projects K$52$ and J$57$ on December $3,9,$

and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project J$57(2\mathrm{.}5$ the first day

and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $255$ sprinkler heads for J$57$

and $153$ sprinkler heads for $K52.$

Additional job order activities during this period included:

Dec. $1$ Purchased raw materials from Durbin Supply Company on account for $$56,392.$

Dec. $2$ Issued $$42,400$ of direct materials from the company's inventory to jobs other than K$52$ and J$57$ and $$3,180$ of

indirect materials.

Dec. $12$ Paid Waterways' factory salaries and wages for $$68,900.$

Dec. $13$ Paid the factory's water bill of $$9,540.$

Dec. $18$ Transferred $$53,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory's electric bill of $$12,720$ for Waterways' factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$12,720,$ prepaid insurance of $$9,328,$

and accumulated depreciation of $$16,960.$