PROBLEM 2: Fontana Company manufactures custom cabinets and uses the job-order costing method. Prepare journal entries for the following partial list of transactions. a. Raw materials were purchased for $372,000 for cash. b. Employee wages incurred but not paid were $309,000 for direct labor and $44,000 for indirect labor. c. Factory utility costs incurred but not paid were $21,000. d. The company completes a custom cabinet job for Customer 123. The total cost of the job per the Job Cost Sheet was $30,000.