Prepare journal entries to record the following transactions and events for June using a job order cost accounting system. (a) Purchased raw materials on credit, $79,000. (b) Raw materials requisitioned: $38,500 direct and $6,800 indirect. (c) Factory payroll totaled $44,000 (paid in cash), including $10,200 indirect labor. (d) Paid other actual overhead costs totaling $16,500 cash. (e) Applied overhead totaling $37,500. (f) Finished and transferred jobs totaling $88,500. (g) Jobs costing $66,700 were sold on credit for $135,000