Nona Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Prepare journal entries to record the following transactions during the month of June.

June	1		Purchased raw materials for $22,000 on account.
	8		Raw materials requisitioned by production:
				Direct materials		$8,500
				Indirect materials		1,500
	15		Paid factory utilities, $2,400 and repairs for factory equipment, $7,500.
	25		Incurred $98,000 of factory labor.
	25		Time tickets indicated the following:
				Direct Labor	(6,000 hrs. @ $13 per hr.)		=	$78,000
				Indirect Labor	(2,500 hrs. @ $8 per hr.)		=	20,000
								$98,000
	25		Applied manufacturing overhead to production based on a predetermined overhead rate of $8 per direct labor hour worked
	28		Goods costing $20,000 were completed in the factory and were transferred to finished goods.
	30		Goods costing $16,000 were sold for $23,000 on account.