Journalize the following transactions:

1. Purchase Materials on account:

2. Direct Materials requisitioned for use on specific jobs and materials for general factory use:

3. Factory direct Labor incurred on specific jobs and for general factory use:

4. Cash paid for additional factory overhead costs incurred:

5. Record depreciation on factory equipment:

6. Applied factory overhead to jobs:

7. Transfer Jobs completed into Finished Goods:

8. Record jobs sold and customers billed (two entries - one at the cost and one for the selling: