Journalize the following transactions which are occurred in Dell company during 2019;

1- Purchase raw material $ 225,000 on cash and $ 176,000 on account.

2- the work in process department ask half of the raw material inventory for production.

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.

5- There are other overhead costs paid cash, including; $6,300 rent expense, $ 2,350 utility, 4,400 depreciation, clips $ 900.

6- The company paid the wages for the labors after labor time records show that direct labor is $ 7,500 and 6,300 indirect labor. 7- The rest of the material if any, was moved to the work in process inventory.