Journalize the following transactions which are occurred in Dell company during $2019$;$1-$ Purchase raw material $ $245,000$ on cash and $ $176,000$ on account$\mathrm{.}2-$ the work in process department ask half of the raw material inventory for production$\mathrm{.}3-$ Another material cost $ $200,000$ were requisitioned for production, of that $68,000$ direct material$4-$ The rest material is indirect, requested for the production$\mathrm{.}5-$ There are other overhead costs paid cash, including; $$7,300$ rent expense, $ $3,250$ utility, $4,500$ depreciation, clips $ $700\mathrm{.}6-$ The company paid the wages for the labors after labor time records show that direct labor is $ $8,500$ and $6,400$ indirect labor$\mathrm{.}7-$ The rest of the material if any, was moved to the work in process inventory.