Please journal the above entries. Thank you.

ACC 512 Job Costing Case Pine Valley Catering uses a job order cost system. The following data summarize the operations related to the month of October, the first month of operations: Materials purchased for $10,000 in cash. Material requisitioned and labor used: a. b. Job Number 100 101 102 103 General Factory use Materials Direct Labor $4,000 1,800 2,100 400 1,300 $1,500 400 1,000 200 1,400 c. Factory overhead cost incurred in cash, $1,050 d. Depreciation of machinery, $700 Factory overhead applied at a rate of 50% of direct labor costs f. Jobs completed: Nos. 100, 101, and 102 g. Jobs 100, and 101, were billed to customers at $6,000 and $3,000 respectively. h. Adjust the Cost of Goods Sold Account for the under-or-over applied overhead. Journalize the above transactions