Journalize the following transactions in the general journal for the business activity of the month of October for the company Emerson Inc., the company uses process-cost accounting system: 1. Date: 01.10.2018 -the company purchased raw materials on account for 2 121 151 $; 2. Date: 03.10.2018 -the company assigned the cost of direct materials used in the accounts of the two departments-Department A (1003 452 $) and Department B (1 522 846 $): 3. Date: 05.10.2018 -the use of 257 147 $ indirect materials was recorded in the books; Date: 08.10.2018 -factory wages were haid; a liability account is decreased-526 583 $; 4. 5. Date 12.10.2018 -the company assigned the cost of direct labour used in the accounts of the two departments-Department A (1 215 650 S) and Department B (2 125 560 $): 6. Date 14.10.2018 -the company recorded indirect labour cost-1 105 823 S 7. Date 17.10.2018 -During the month the company incurred the following costs: accrued utilities payable-105 325 $, factory building rent-100 100 $, Accumulated depreciation plant equipment-75 210 $, depreciation office building-37 894 S, sales commissions-102 569 $. Record those transactions. 8. Date 21.10.2018 -Department A-POHR is 48% of direct materials costs, Department B-POHR is 31% of direct labour costs. Record the applied overhead to the two departments. 9. Date 24.10.2018 -partially completed goods were transferred between Department A and Department B-992 120 $; 10. Date 27.10.2018 -completed goods for 1032 532 $ were transferred from Department B to the Finished goods warehouse. 11. Date 30.10.2018 -the company sold 10174 units at 5, 75 $ on credit; the cost of each unit was 5, 14 S 12. Calculate the balance of the account Manufacturing Overhead. If any over- or under-applied balance, adjust with the appropriate journal entry. The beginning balance of this account was 10 789 $.