Patrick Company produces computer desks and uses a standard cost system. Standards are 7.85 pounds of material at $11.50 per pound and 2.2 hours of labor at a standard wage rate of $21.50. During December, Patrick Company produced and sold 2,660 desks. Materials purchases totaled 21,020 pounds at $13.00, for a total cost of $273,260. Materials usage totaled 21,972 pounds. Payroll totaled $185,038 for 16,060 hours worked at $27.20 per hour. Patrick Company sells as many units as can be produced, so does not maintain inventories other than direct materials; production costs can go directly to Cost of Goods Sold.

Required:

Prepare journal entries to record the transactions:

Note: Do not round your intermediate calculations. Round your final answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.

Direct materials purchase

Direct materials usage

Direct labor incurred