Prepare journal entries for the following transactions for Long Company: a) Materials purchased on account, 562,500. b) Materials requisitioned for use in production: direct materials, $33,600; indirect materials $5,400. e)Manufacturing labor incurred, $35,000. d) Manufacturing labor allocation: 90% direct labor, 10% indirect labor. e) Depreciation on factory equipment, $5,000. 0 Preptid expenses expired relating to the manufacturing operations, $6,100 g) Other miscellancous factory costs incurred, $12,000 (credit accounts payable Manufacturing overhead is allocated at 120% of direct labor cost. i) Cost of fobs completed, $88,000. D Jobs sold to customers on account: cost of jobs, $75,000; sales price, $132,000. General Journal Date Account Debit Credit 31) a) 32) b) 33) c) 34) d) 35) e) 36) f) 37) g) 38) h) 39) i) 40) i)