Prepare journal entries to record the following transactions and events for May using a job order cost accounting system. Make sure to clearly indent your credits. The space below for your journal entries will expand, as needed. a. Purchased raw materials on credit, $69,000 b. Raw materials requistioned into production: $26,000 direct and $5,400 indirect. c. Factory payroll totaled $46,000 (paid in cash), including $9.500 indirect labor. d. Applied overhead totaling $28,200. e. Finished and transferred jobs totaling $77,500 f. Jobs costing $58,800 were sold on credit for $103.000