Journalize the following business transactions. Company uses job costing system. 1. Raw materials costing $58,000 were purchased on account. 2. Wages and salaries incurred were as follows: factory wages (including $2,500 indirect labor) $36,500 and selling a administrative salaries, $5,000. 3. Raw materials used in production, $41,000; miscellaneous factory supplies costing $6,500 were also used. 4. Factory depreciation in the amount of $18,000 was recorded. 5. Various factory expenses: utilities: $4,000; repairs: $3,000; telephone: $1,000 were incurred on account. 6. Factory expired insurance in the amount of $6,000 was recognized. 7. Allocated overhead rate = 140% of direct labor cost. Allocate overhead to production. 8. Cost of goods manufactured, $85,000. 9. Sales on account, $400,000 10. Cost of goods sold, $100,000 11. Accounts payable totaling $55,000 were paid. 12. Collected $105,000 on account. 13. Paid promotional expenses. $12000 Use attached journal pages. Please number your entries