loyds Auto Repair Shop uses a job order cost system to track the cost of each repair. Floyds applies its garage or shop overhead at a rate of $20 per direct labor hour spent on each repair. Floyds uses the following accounts to track the cost of all repairs:

Raw Materials (parts and supplies)DebitCreditRepair Jobs in ProcessDebitCreditCost of Repairs Completed and SoldDebitCreditGarage/Shop*Footnote asterisk Overhead CostsDebitCredit

*Footnote asterisk Because an auto shop does not manufacture a product, the overhead cost would include all of the indirect costs that are incurred in the garage or shop that cannot be traced to a specific repair job.

The following transactions occurred during the most recent month:

Purchased raw materials (parts and supplies) on account $22,000.

Used $15,100 in raw materials (parts and supplies). Of this, $13,300 was for major parts that were traceable to individual repair jobs, and the remainder was for incidental supplies such as lubricants, rags, fuel, and so on.

Recorded a total of $8,800 in direct labor cost (for 440 hours) that are owed but not yet paid.

Applied overhead to repair jobs at a rate of $24.80 per direct labor hour.

Recorded the following actual overhead costs:

Rent on garage (prepaid in the prior month)$ 12,200Depreciation on repair equipment2,100Garage supervisors salary (owed but not yet paid)3,100

Completed repair jobs costing $47,000 and charged customers at cost plus an additional 24 percent. (Note: You can bypass the Finished Goods Inventory account, which would not be used in this context.)

Required:

Prepare journal entries for transactions (a) through (f) using the account names shown and other appropriate accounts such as Cash, Payables, Accumulated Depreciation, Prepaids, and Sales Revenue.