Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer order. On March 1, OCFF had two jobs in process with the following costs: Work in Process Job 33 Job 34 Balance on 3/1 $ 7,500 6,000 $ 13,500 Source documents revealed the following during March: Job 33 Materials Requisitions Forms $ 3,500 6 6,000 Job 34 Labor Time Status of Job at Month- Tickets End $ 6,500 Completed and sold Completed, but not 7,800 sold 3,250 In process 2,140 $ 19,690 Job 35 Indirect 4,200 1,300 15,000 $ The company applies overhead to products at a rate of 150 percent of direct labor cost. Required: Journal entry worksheet Record the issuance of raw materials to production. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal Journal entry worksheet Record Oak Creek Furniture Factory's payroll costs. Assume the direct labor is owed but not paid. Note: Enter debits before credits. Transaction General Journal Debit Credit b Record entry Clear entry View general journal Journal entry worksheet