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Cool Sun produces awnings and screens. Cool Sun uses job order costing. Prepare journal entries to reflect the following transactions. (HINT: Calculate the manufacturing overhead costs for one month only) Aug. 4, 2020 Aug. 6, 2020 Purchased fabric and aluminum to be used in the manufacturing process. The purchase price was $5,100, on account Transferred 70% of the raw materials purchased on August 4 into production for Job No. 234. ($750 is indirect material). Labor costs for Job No. 234 for production workers include 160 hours at $30 per hour. Labor costs for general maintenance workers include 10 hours at S50 an hour. Aug. 30, 2020 Aug. 31, 2020 Aug 31, 2020 Factory overhead is applied at 120% of the direct labor cost. Depreciation on the factory equipment is determined using the straight-line method. The equipment was purchased seven years ago for $50,400. It has a 20- year life and no salvage value. Aug. 31, 2020 The company purchased a one-year property insurance policy for the factory and equipment for $3,600 on January 1. The policy premium was originally debited to Prepaid Insurance. Property Taxes on the factory are $3,600 for the year. Factory utilities are $1,200 for the month of August. Aug. 31, 2020 Aug. 31, 2020 Aug. 31, 2020 Transferred Job No. 234 with total assigned costs to finished goods. Aug. 31, 2020 Sold and delivered the completed Job No. 234 to a customer for a 100% markup over cost, on account Aug. 31, 2020 Close out the manufacturing overhead account. GENERAL JOURNAL Accounts Date 4-Aug Toward purchase of raw materials 6-Aug To je raw materials for 30 Aug To pay and alloryalaries 31. Aug To apply owerhead at predetermined head rule 31 Aug Allocate depreciation 31-Aug Allar fyrirty 31. Aug locale perty Story 31 Aug Inew winter 31 Aug Trandab No. 24 de 31 Aug To endered 31 Aug Clocol manufacturing owned