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Job1 Job2 Job3 Total Work in process January 1, 2019 $ 1,000 $ 1,000 Job costs during January, 2019 Direct materials (issued) 3,000 $5,000 $4,000 12,000 Direct labor 5,500 7,800 6,900 20,200 Applied factory overhead 5,200 8,300 7,500 21,000 Job 1 started in December, 2018, finished during January, and sold to a customer for $22,000 cash Job 2 started in January, not yet finished. Job 3 started in January, finished during January, and now in the finished goods inventory Finished goods inventory January 1, 2019.Required: Journal entries, with detail for the respective job orders and factory overhead subsidiary records, to to record the following transactions for the January: Purchase of materials on account. Labor paid. Labor cost distribution. Materials issued. Depreciation for the month. Acquisition of other overhead costs on credit. Overhead applied to production. Jobs completed and transferred to finished goods. PWHPWPP'E'JP Sales revenue. 10. Cost of goods sold. 2. Old Navy, Inc. provided the following data for lanuanr1 2019: Materials and supplies: Inventory, January 1, 2019 Purchases on account Labor: Accruedlpayable] January 1, 2019 Paid duringJanuary Factory overhead costs: Supplies [issued from materials] Indirect labor Depreciation Other factory overhead costs (all from outside suppliers on account) $11,000 32,000 3,000 26,000 1,000 3,000 1,000 14,000