please create a general journal for the following transactions

Please use the following accounts: Accounts Receivables, Raw materials, Work in process, Finished goods, Accumulated depreciation, Accounts payable, Salaries and wages payable, Sales revenue, Manufacturing overhead, Cost of goods sold, Salaries and wages expense, Advertising expenses, and Depreciation expense.

The cost of the direct materials that can be used to manufacture the table are as follows. These cost are on a per unit basis. Table Top$1,000.00 Table Leg $150.00 Drawer $300.00

The company uses a job order costing system and applies manufacturing overhead to jobs based on direct labor hours. The company estimates that there will be 12 direct labor hours worked during the month. The estimated manufacturing overhead cost for the month is:

a.Factory supervisor salary per month$2,500.00

b.Rent for the factory per month $500.00

c.Depreciation of factory equipment per month $600.00

Total Estimated manufacturing overhead$3,600.00

The first order you received was to manufacture a table using a table top and four legs. This is your Job #1.

The customer that has ordered Job #2, wants a table that is the same as Job #1, but wants to also add a drawer to the table.

1-Dec Raw Materials purchased on account, $10,000.

5-Dec All Raw Materials needed for Job #1 were requisitioned from the material storage for use during the month. Assume all materials are direct.

10-Dec The following employee costs were incurred but not paid during the month:There are three assembly employees that spend 2 hours each, $20 per hour to make the table for Job #1. Salary for supervisor of the factory $3,000. Salary for supervisor of the factory $3,000.Administrative Salary $2,000.

15-Dec All Raw Materials needed for Job #2 were requisitioned from the material storage for use during the month. Assume all materials are direct.

16-Dec Rent for the month of December for the factory building incurred but not paid $500.

17-Dec Advertising costs incurred but not paid for the month was $1,200.

20-Dec Depreciation for the month of December was recorded on equipment was $750 ($150 for equipment used in the factory and the remainder for equipment used in selling and administrative activities).

22-Dec Manufacturing overhead cost was applied based on direct labor hours to Job #1 based on the POHR determined on the "Job Cost Sheet".

26-Dec Job #1 was completed and transferred to Finished Goods during the month.

28-Dec The completed table from Job #1 was sold on account to the customer for $15,000 during the month. (Hint: Make sure to account for the cost of the table that was sold using the cost from the job cost sheet.)

31-Dec Direct labor cost incurred but not paid for three employees to start manufacturing Job #2. The employees only worked one hour each, three hours total, $20 per hour during the month and they did not complete their work on the job.

31-Dec Manufacturing overhead cost was applied based on direct labor hours to Job #2 based on the POHR. Only three direct labor hours were worked on Job #2 during the month.