journalize the following business transactions. Company uses job costing system.

Journalize the following business transactions. Company uses job casting system. 4. 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 and administrative salaries, $5,000 3. Raw materials used in production, $41,000, miscellaneous factory supplies costing $6,500 were also used. 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, S85,000 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. Pald promotional expenses. $12000 Use attached Journal pages. Please number your entries