Prepare summary journal entries to record the following transactions for a company in its first month of operations. a. Raw materials purchased on account, $104.000. b. Direct materials used in production, $43,000. Indirect materials used in production, $19,400 c. Paid cash for factory payroll. $60,000. Of this total. $42.000 is for direct labor and $18,000 is for indirect labor d. Pald cash for other actual overhead costs, $8.500 e. Applied overhead at the rate of 120% of direct labor cost f. Transferred cost of jobs completed to finished goods, $77,800, 91. Jobs that had a cost of $77,800 were sold, 92. Sold jobs on account for $110,000 View transaction list Journal entry worksheet Journal entry worksheet > Record the usage of direct and indirect labor, paid in cash. Note: Enter debits before credits Transaction General Journal Debit Credit Recordanti Clentonte View.generational Journal entry worksheet 3 3 4 B 7 8 9 Record other actual overhead costs, paid in cash. Note: Enter debits before credits Transaction General Journal Debit Credit d. Record entry Clear entry View General Tournal Journal entry worksheet 8 9 They Record costs of jobs completed. Note: Enter debits before credits Transaction General Journal Debit Credit Recordantes Clonnenty View generallouma Journal entry worksheet Record sales on account. Note: Enter debits before credits Transaction g(2) General Journal Debit Credit Record entry Clear entry View general lournal