Journalize the following transactions which have 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 was 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.