$($Purchase of raw materials on account$)$

Raw Materials Inventory

$($To assign materials to jobs J$57$ & K$52)$

$\frac{12}{2}$

Manufacturing Overhead

Raw Materials Inventory

$($To assign materials to jobs and overhead$)$

$($To assign labor to jobs $J57$ & K$52)$

Work in Process Inventory

Manufacturing Overhead

$($To assign overhead to jobs J$57$ & K$52)($To assign overhead to jobs $J57$ & K$52)$

Work in Process Inventory

$($To assign materials to jobs J$57$ & K$52)$

$($To assign labor to jobs $J57$ & K$52)$

$($To assign overhead to jobs J$57$ & K$52)$

${?}_{{?}_{?}}|$

$($To record factory labor costs and payment$)$

Manufacturing Overhead

$[$

$($To record payment of factory water bill$)$

$[$