Prepare journal entries for the following: a) Requisitioned into production $50,000 direct material &$5,000 indirect material. b) Recorded $60,000 direct labor &13,000 indirect labor on account. c) Recorded $10,000 for factory electricity on account d) Applied OH at 50% of DL\$. Show computation. e) Closed over/under applied OH to COGS. Show computations