Quens'Co. had the following transactions last year: 1. Raw materials purchased on account totaled S165,000. 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