Nelson Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categoriesdirect materials and direct manufacturing laborand one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2020: (Click the icon to view the information for 2020.) The following information is also available for 2020 (Click the icon to view the additional information.) Read the requirement. ... Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Credit (a) Accounts Payable Control Accounts Receivable Control Accumulated Depreciation Control Cash Control Cost of Goods Sold Depreciation Expense Finished Goods Control Manufacturing Overhead Allocated Manufacturing Overhead Control Data table $ A Actual direct materials used $ 80,000 Actual direct manufacturing labor costs paid in cash $ 49,000 Indirect materials used $ 3,600 Supervision and engineering salaries paid in cash 49,000 Plant utilities and repairs paid in cash $ 13,000 Plant depreciation $ 18,000 Actual direct manufacturing labor-hours 2,800 Cost of individual jobs completed and transferred to finished goods $ 150,000 Cost of goods sold $ 185,000 Print Done Data table $ Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 1,395,000 31,000 hours Print Done X Requirement Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labor incurred (c) manufacturing overhead costs incurred, (d) allocation of manufacturing overhead costs to jobs, (e), cost of jobs completed and transferred to finished goods, and (f) cost of goods sold. (Assume the cost allocation base is direct labor hours.) Print Done