O'Connell Corporation had the following transactions for its job order costing operation. Apr. 4 Purchased materials on account, $17,000. 7 Direct materials requisitioned to production, Job No. 106, $15,800. 12 Direct labor, Job No. 106, $15,200. 16 Indirect materials (factory overhead) requisitioned to production, $3,300. 22 Indirect labor (factory overhead), $2,400. 28 Other indirect costs (factory overhead, credit Accounts Payable), $2,700. Required: Prepare general journal entries to record these transactions