Kenworth Company uses a job-order costing system. Only three jobs-Job 105, Job 106 , and Job 107 -were worked on during November and December. Job 105 was completed on December 10; the other two jobs were still in production on December 31 , the end of the company's operating year. Data from the job cost sheets of the three jobs follow: The following additional information is available: a. Manufacturing overhead is applied to jobs on the basis of direct labour cost. b. Balances in the inventory accounts at November 30 were as follows: 2. Prepare journal entries for December as follows: 9. Prepare an entry to record the issue of materials into production and post the entry to appropriate T-accounts. (In the case of direct naterials, it is not necessary to make a separate entry for each job.) Indirect materials used during December totalled $5,950. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the issue of materials into production and Indirect materials used during December totalled $5,950. Notet Enter debits before creditt. b. Prepare an entry to record the incurrence of labour cost, and post the entry to appropriate T-accounts. (In the case of direct labour cost, it is not necessary to make a separate entry for each job.) Indirect labour cost totalled $10,600 for December. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the incurrence of labour cost and indirect labour cost totalled $10,600. Note: Enter debits before credits. E. Prepare an entry to record the incurrence of $19,925 in various actual manufacturing overhead costs for December (credit Accounts Payable). Post this entry to the appropriate T-accounts. (If no entry is required for a transaction/event, select "No journal entry equired" in the first occount field.) Journal entry worksheet Record the entry for actual manufacturing overhead costs for December. Note, Enter debits before sredits