Paxton Products, which uses a job order cost system, completed the following transactions during the current month: (A) Materials costing $75,000 were used on various jobs. (B) Time cards of workers directly involved in the production process indicate direct labor costs of $125,000 for the month. (C) Overhead is applied to jobs at a rate of 75% of direct labor cost. (D) Jobs with total accumulated costs of $165,000 were finished during the month. (E) Units costing $210,000 were sold during the month at sales prices totaling $390,000. All sales were on account. Required: Using the format provided, prepare a general journal entry for the month summarizing each of the above categories of transactions. Explanations are not required. Transaction Account Title Debit Credit (A) (B) (C) (D) (E)