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 S: 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(1522 846 $): 3. Date: 05.10.2018 - the use of 257 147 $ indirect materials was recorded in the books; 4. Date: 08.10.2018 - factory wages were paid; a liability account is decreased -526 583 $: 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 (2125 560 S); 6. Date 14.10.2018 - the company recorded indirect labour cost - 1 105 823 $: 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 S, depreciation office building - 37 894 S, sales commissions-102 569 S. 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 -992 120 S: 10. Date 27.10.2018 - completed goods for 1032 532 S 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 $ 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 $