P39,2-1A Butler Manufacturing Company uses a job-order costing system and incurred the following manufacturing costs during April: a. Purchased materials on credit. $62,000 b. Issued materials to production as follows: direct materials. $54.000: Indirect materials. 59.100 c. Incurred factory wages, 557,000. d. Allocated factory labor to production as follows direct labor, $45.000 indirect labor, 512.000 e. Incurred factory overhead costs on account, $3,600. f. Recognized other factory overhead costs as follows: depreciation of factory equipment, $8,000; depreciation of building $6,000; expired insurance, S720; accrued property taxes, 5940. 8. Applied factory overhead to production, $42,000. h. Completed jobs costing $198,200. Sold finished goods costing $170,000 to various customers, billed customers for $225.000 (make two entries). Required: Record these summary transactions in general journal form. General Journal Account Title Date PR Debit Credit