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Part Four-Recording Transactions for a Manufacturing Business Selected information for Mountain View Corporation for the month of July is shown below. a. Payroll distribution for the month is: Work in Process, $59,000.00; Factory Overhead, $20,000.00. b. The total of all requisitions for direct materials issued during the month is $64,200.00. c. The total of all requisitions for indirect materials issued during the month is $4,400.00. d. Manufacturing accounts and balances are: Depreciation Expense, \$2,200.00; Heat, Light, and Power Expense, $2,320.00; Miscellaneous Expense-Factory, $19,000.00. e. The factory overhead to be charged to Work in Process is 80% of the direct labor cost. f. The total of all cost sheets completed during the month is $163,400.00. g. The total costs recorded on all sales invoices for July is $191,200.00. Directions: Journalize the following entries on July 31 of the current year. 1. Transfer the total of all direct materials requisitions to Work in Process and indirect materials to Factory Overhead. M287. 2. Close all individual manufacturing expense accounts to Factory Overhead. M288. 3. Record applied factory overhead to Work in Process. M289. 4. Close the balance of the Factory Overhead account to Income Summary. M290. Actual Factory Overhead for the month is $47,920.00. 5. Transfer the total of all cost sheets completed from Work in Process to Finished Goods. M291. General Journal PAGE 7 GENERAL JOURNAL \begin{tabular}{|r|l|l|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ DATE } & ACcount TITLE & DOC. NO. POST. REF. & DEBIT & CREDIT \\ \hline 1 & & & & & \\ \hline 2 & & & & & \\ \hline 3 & & & & & \\ \hline 4 & & & & & \\ \hline 5 & & & & & \\ \hline \end{tabular}