Q. 3: At the beginning of January 2022, the ledgers of the Stranger Company contained the following: Cash, 23,000; Finished Goods, 25,000; Work in Process, 40,000; Materials, 35,000. During January, the following transactions were completed: 7234 2) 3) 4) 5) 6) 7) 8) 9) Materials were purchased on account at a cost of 208,500. Materials in the amount of 81,000 were issued from the storeroom for use in production. Requisitions for indirect factory materials and suppliers totaled 10,000. The total payroll was 140,000, including sales salaries of 45,000 and office salaries of 25,000. Labor time tickets show that 60,000 of payroll was direct labor. Income tax was withheld at the rate of 10% of wages earned and employee FICA tax at a rate of 6.5% was deducted. The payroll due the employee was paid during the month. The employer payroll taxes for all categories of employees consist of the same rate of FICA, 1.4% State Unemployment Insurance and 0.7% Federal Unemployment Insurance tax. Sundry manufacturing expenses of 39,000 were paid. Factory overhead at 90% of the direct label cost is charge to production. Cost of production completed for the month totaled 186,000 and finished goods in the ware house at the end of January totaled 21,000. Customers were billed 291,000 for shipments made during January. 10) Customer paid 210,000 on account. Required: You are required to enter the above transactions in General Journal. (13 Marks)