Prepare journal entries of the following cases.

a. Purchased raw material of $52000 amount on account.

b. Among $52000 raw material, $15000 amount is used as indirect material and $37000 used direct material.

c. Wage of $35000(wages payable) is expensed.

d. Among the wage expensed, $30000 is for direct labor, and $5000 is for indirect labor.

e. Overhead incurred is as follows: Utilities $4800. Prepaid insurance(for factory)$2000. Accounts payable(for repairs)$2600.

Accumulated depreciation $3000, and Property taxes payable $1400.

f. Predetermined overhead rate(POR) estimated is $1.00 per direct labor cost.

g. $39000 amount is manufactured and finished.

h. All of $39000 finished goods are sold at $50000.

i. Adjust COGS.