PB14. A leather repair shop incurred the following expenses while repairing luggage for a major airline. A. Time cards showing direct labor: $750 B. Time cards showing indirect labor: $100 I C. Purchased repair supplies on account: $1,500 D. Issued indirect supplies: $350 E. Utilities expense on account: $24,000 F. Overhead applied: 100% of direct labor costs Journalize the listed transactions