Quens Co. had the following transactions last year: 1. Raw materials purchased on account totaled $165,000. 2. Raw materials issued from storeroom, $140,000 (90% direct materials, 10% indirect materials). 3. Factory utility costs incurred, $35,000. 4. Employee salaries and wages incurred, $200,000 (80% direct labor, 10%. indirect labor and 10% selling, general, and administrative). 5. Depreciation on factory equipment, $30,000. 6. Depreciation on autos used by the sales staff. $15,000. 7. Overhead was applied to production at a rate of 50% of direct labor cost. 8. Goods costing $310,000 were transferred from Work in Process to Finished Goods. Record each transaction to General Journal