Kiel Custom Bookcase Company uses a job order cost system. The following data summarizes the operations related to its hes month's production. 1. Materials costing $145,200 were purchased by paying $50,000 in cash with the remainder on account. 2. Materials requisitioned were as follows: Job 1 \$ $19,525; Job 2$17,400; Job 3$34,475; General factory use $3,200. 3. Factory wages incurred were as follow: Job 1$13,200; Job 2$26,500; Job 3$41,900; General factory use $5,825. The factory wages were paid in cash. 4. Depreciation on the company headquarters $5,950. 5. Depreciation on the factory equipment $13,200. 6. Manufacturing overhead costs incurred on account $14,100. 7. Manufacturing overhead rate is applied at 45% of the direct labor costs. 8. Job 1 and Job 3 were completed during the month. 9. Job I was sold for $65,425. The customer paid the company $12,000 in cash and the customer signed a 3-year, 5%, promissory note for the remainder. 10. Prepared the adjusting entry for manufacturing overhead, assuming the company allocates the overapplied or underapplied manufacturing overhead entirely to the "Cost of Goods Sold" account. nstructions; On the separately distributed general journal page, prepare (in good form) the general journal entri or the transactions described above. Identify the journal entries by the transaction number