Journalize the following transactions which are occurred in Dell company during 2019; 1- Purchase raw material $ 176,000 on cash and $ 225,000 on account. 2- the work in process department ask half of the raw material inventory for production. 3- Another material cost $ 100,000 were requisitioned for production, of that 34,000 direct material 4- The rest material is indirect, requested for the production. 5- There are other overhead costs paid cash, including; $3,300 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