Journalize the following transactions:

Jan. 8: Requisitioned $2,482.54 of indirect materials and factory supplies to be used in the manufacture of all jobs currently in process. (Materials Requisition No.1680)

Jan. 9: Paid Anabell Henriquez, County Tax Collector, $12,642 for property taxes accrued as of December 31.

Jan. 9: Purchased from GT Matrix Corporation $4,486.52 of indirect factory supllies, credit terms net 15 days.

Jan. 9: Accepted a job for the manifacture of 66 units B1 (Beginner SUP) paddle boards for Rio Watersports. The promise date is February 14. The company began the job today, applying $11,828 of direct materials to Job No. 1406. (Materials Requisition No. 1681)

JOB COST RECORD DATE PROMISED: February 14 DATE STARTED: January 9 JOB NUMBER: 1406 CUSTOMER NAME: Rio Watersports JOB DESCRIPTION: 66 units BI (Beginner-SUP) DATE COMPLETED: DIRECT LABOR FACTORY OVERHEAD DIRECT MATERIALS REQUISITION! AMOUNT |NUMBERS AMOUNT RATE NUMBERS AMOUNT DATE OVERALL COST SUMMARY DIRECT MATERIALS DIRECT LABOR FACTORY OVERHEAD TOTAL JOB COST