QUESTION 1 Heaven invested $10,000 in cash into Heavenly Creations Debit Cash; Credit Capital, Heaven Jones, Heaven Jones $10,000 Debit Capital, Heaven Jones, Heaven Jones; Credit Cash \$10,000 Debit Cash; CreditAcoounts Payable \$10,0100 Debit Acoounts Payable; Credit Cash \$10,0100 Debit Cash; Credit Raw Materials Inventory \$10,0100 Debit Raw Materials Inventory; Credit Cash $10,0100 Debit Cash; Credit Work in Process Inventory $10,0100 Debit Work in Process Inventory: Credit Cash $10,0100 Debit Cash; Credit Manufacturing Overhead \$10,0100 Debit Manufacturing Overhead; Credit Cash \$10,0100 QUESTION 2 Heaven bought direct ingredients in the amount of $2,279 and indirect ingredients in the amount of $150 on account Debit Raw Materials Inventory; Credit Accounts Payable \$2,279 Debit Raw Materials Inventory \$2,279; Debit MOH \$150 and Credit Accounts Payable \$2,429 Debit Acoounts Payable; Credit Raw Materials Inventory $2,429 Debit Accounts Payable; Credit Raw Materials Inventory $2,279 Debit Work In Process Inventory: Credit Accounts Payable \$2,279 Debit Work In Process Inventory: Credit Cash \$2,429 Debit Acoounts Payable; Credit Work In Process Inventory $2,429 Debit Accounts Payable; Credit Work In Process Inventory \$2,279 Debit Accounts Payable; Credit Manufacturing Overhead $2,429 Debit Manufacturing Overhead \$150; Credit Cash \$150 QUESTION 3 Heaven signed an agreement for a cell phone on account Debit Acoounts Payable; Credit S\&A Expenses $50 Debit Cash; Credit S\&A Expenses $50 Debit S\&A Expenses; Credit Cash $50 Debit S8A Expenses; Credit Acoounts Payable $50 Debit Cash; Credit Acoounts Payable $50 Debit Acoounts Payable; Credit Cash $50 Debit Manufacturing Overhead; Credit Cash $50 Debit Cash; Credit Manufacturing Overhead $50 Debit Manufacturing Overhead; Credit Accounts Payable $50 Debit Accounts Payable; Credit Manufacturing Overhead $50 QUESTION 4 Heaven signed a rental agreement on account for a cash register Debit S\&A Expenses; Credit Cash $12 Debit Cash; Credit S\&A Expenses $12 Debit Acoounts Payable; Credit Cash $12 Debit Accounts Payable; Credit S\&A Expenses $12 Debit Cash; Credit Acoounts Payable $12 Debit S\&A Expenses; CreditAccounts Payable $12 Debit Manufacturing Overhead; Credit Cash $12 Debit Cash; Credit Manufacturing Overhead $12 Debit Manufacturing Overhead; Credit Accounts Payable $12 Debit Acoounts Payable; Credit Manufacturing Overhead $12 QUESTION 5 Heaven purchased a new oven and paid cash Debit Cash; Credit Equipment-Oven \$6,000 Debit Equipment-Oven; Credit Cash \$6,000 Debit Cash; Credit Capital, Heaven Jones \$6,000 Debit Capital, Heaven Jones; Credit Cash $6,000 Debit Manufacturing Overhead; Credit Equipment-Oven \$8,000 Debit Equipment-Oven; Credit Manufacturing Overhead \$8,000 Debit Manufacturing Overhead; Credit Cash \$8,000 Debit Cash; Credit Manufacturing Overhead \$6,000 Debit Work In Process Inventory; Credit Cash \$6,000 Debit Cash; Credit Work In Process Inventory $6,000 QUESTION 6 Heaven paid her vendors for the cake ingredients bought on account Debit Acoounts Payable; Credit Cash $2,278 Debit Cash; Credit Accounts Payable $2,428 Debit Cash; CreditAcoounts Payable $2,279 Debit Acoounts Payable; Credit Raw Materials \$2,279 Debit Acoounts Payable; Credit Raw Materials \$2,429 Debit Accounts Payable; Credit Work In Process Inventory $2,278 Debit Acoounts Payable; Credit Work in Process Inventory $2,428 Debit Accounts Payable; Credit Manufacturing Overhead \$2,279 Debit Accounts Payable; Credit Manufacturing Overhead \$2,429 Debit Acoounts Payable; Credit Cash $2,429 QUESTION 7 Heaven started using the direct materials to make cakes Debit Work-In-Process Inventory; Credit Raw Materials Inventory $2,179 Debit Raw Materials Inventory; Credit Work-In-Process Inventory $2,179 Debit Manufacturing Overhead; Credit Raw Materials Inventory \$2,179 Debit Raw Materials Inventory; Credit Manufactring Overhead \$2,179 Debit Work-In-Process Inventory; Credit Raw Materials Inventory \$2,329 Debit Raw Materials Inventory; Credit Work-In-Process Inventory \$2,329 Debit Manufacturing Overhead; Credit Raw Materials Inventory $2,329 Debit Raw Materials Inventory; Credit Manufactring Overhead \$2,329 Debit Work In Process Inventory: Credit Manufacturing Overhead \$150 Debit Raw Materials Inventory; Credit Manufacturing Overhead \$150 QUESTION 8 Recognized payable for Brianna and Alexis direct wages Debit Manufacturing Overhead; Credit Salaries Payable \$2,400 Debit Salaries Payable; Credit S\&A Expenses \$2,400 Debit Salaries Payable; Credit Manufacturing Overhead \$2,400 Debit Salaries Payable; Credit Work In Process Inventory $2,400 Debit Salaries Payable; Credit S\&A Expenses \$2,400 Debit Work In Process Inventory; Credit Salaries Payable $2,400 Recognized payable for Heaven's first month of salary Debit Salaries Payable; Credit S\&A Expenses $500 Debit Manufacturing Overhead; Credit Salaries Payable $500 Debit Salaries Payable; Credit Manufacturing Overhead $500 Debit Work In Process Inventory: Credit Salaries Payable $500 Debit S\&A Expenses; Credit Salaries Payable $500 Debit Salaries Payable; Credit Work In Process Inventory $500 QUESTION 10 Recognized Aunt Ellen wages for supervising nieces Debit Salaries Payable; Credit S\&A Expenses $100 Debit Salaries Payable; Credit Manufacturing Overhead $100 Debit Manufacturing Overhead; Credit Salaries Payable $100 Debit S\&A Expenses; Credit Salaries Payable $100 Debit Salaries Payable; Credit Work In Process Inventory $100 Debit Work In Process Inventory: Credit Salaries Payable \$100 QUESTION 11 Recognized Professor's fee for accounting work Debit S\&A Expenses; Credit Salaries Payable $100 Debit Salaries Payable; Credit Manufacturing Overhead $100 Debit Salaries Payable; Credit S\&A Expenses $100 Debit Manufacturing Overhead; Credit Salaries Payable $100 Debit Salaries Payable; Credit Work In Process Inventory $101 Debit Work In Process Inventory: Credit Salaries Payable \$101 QUESTION 12 Apply Manufacturing Overhead to Production Debit Manufacturing Overhead; Credit Work In Process Inventory $250 Debit Work In Process Inventory: Credit Manufacturing Overhead $250 Debit Manufacturing Overhead; Credit Work In Process Inventory $800 Debit Manufacturing Overhead; Credit Work In Process Inventory $600 Debit Manufacturing Overhead; Credit Cost of Goods Sold \$250 Debit Cost of Goods Sold; Credit Manufacturing Overhead $250 Debit Manufacturing Overhead; Credit Cost of Goods Sold \$800 Debit Cost of Goods Sold; Credit Manufacturing Overhead $800 Debit Work In Process Inventory; Credit Manufacturing Overhead $800 Debit Work In Process Inventory; Credit Manufacturing Overhead $600 QUESTION 13 Paid payables for cash register and phone Debit Cash; Credit Accounts Payable $82 Debit Accounts Payable; Credit Cash $82 Debit Acoounts Payable; Credit S\&A Expenses $82 Debit Cash; Credit S\&A Expenses $82 Debit S\&A Expenses; Credit Cash $62 Debit S8A Expenses; Credit Accounts Payable $82 QUESTION 14 Recorded completion of cakes that are available for sale Debit Work In Process Inventory: Credit Cost of Goods Sold S5,379 Debit Work In Process Inventory: Credit Finished Goods Inventory \$5,529 Debit Finished Goods Inventory; Credit Work In Process Inventory $5,379 Debit Work In Process Inventory; Credit Finished Goods Inventory S5,379 Debit Cost of Goods Sold; Credit Work in Process Inventory S5,529 Debit Work In Process Inventory; Credit Cost of Goods Sold S5,529 Debit Cost of Goods Sold; Credit Work In Process Inventory S5, 379 Debit Finished Goods Inventory; Credit Work In Process Inventory \$5,529 QUESTION 15 Recorded Cash Sale of Cakes Debit Cash; Credit Sales \$10,000 and Debit Cost of Goods Sold; Credit Finished Goods Inventory \$5,378 Debit Finished Goods Inventory; Credit Work In Process Inventory S5,529 Debit Sales; Credit Cash \$10,000; and Debit Finished Goods Inventory; Credit Cost of Goods Sold S5,379 Debit Finished Goods Inventory; Credit Work In Process Inventory \$5,379 Debit Work In Process Inventory; Credit Finished Goods Inventory \$5,379 Debit Work In Process Inventory: Credit Finished Goods Inventory \$5,528 Debit Cash; Credit Sales \$10,000 Debit Sales; Credit Cash $10,000 Debit Cash; Credit Sales \$10,000 and Debit Cost of Goods Sold; Credit Finished Goods Inventory \$5,528 Debit Cash; Credit Sales S5,529 and Debit Cost of Goods Sold; Credit Finished Goods Inventory \$5,378 QUESTION 16 Record Payment of Indirect Product Cost - Utilities and Rent Debit Cash; Credit Manufacturing Overhead \$850 Debit Manufacturing Overhead; Credit Cash $850 Debit Work In Process Inventory: Credit Manufacturing Overhead $650 Debit Manufacturing Overhead; Credit Work In Process Inventory $650 Debit Finished Goods Inventory; Credit Cash S650 Debit Cash; Credit Finished Goods Inventory S650 Debit Cost of Goods Sold; Credit Cash $650 Debit Cash; Credit Cost of Goods Sold $650 QUESTION 17 Paid Labor for Month Debit Cash; Credit Salaries Payable \$3,100 Debit Salaries Payable; Credit Capital, Heaven Jones \$3, 100 Debit Capital, Heaven Jones; Credit Salaries Payable \$3,100 Debit Salaries Payable; Credit Cash $3,100 Debit Cash; Credit Salaries Payable \$2,400 Debit Salaries Payable; Credit Capital, Heaven Jones \$2,400 Debit Capital, Heaven Jones; Credit Salaries Payable \$2,400 Debit Salaries Payable; Credit Cash \$2,400 Recorded Depreciation of Oven Debit Finished Goods Inventory; Credit Accum. Depreciation $1,200 Debit Finished Goods Inventory; Credit Aocum. Depreciation $100 Debit Accum. Depreciation; Credit Manufacturing Overhead $100 Debit Accum. Depreciation; Credit Finished Goods Inventory $100 Debit Accum. Depreciation; Credit S\&A Expenses \$100 Debit S\&A Expenses; Credit Accum. Depreciation \$100 Debit Accum. Depreciation; Credit Raw Materials Inventory $100 Debit Raw Materials Inventory; Credit Accum. Depreciations $100 Debit Manufacturing Overhead; Credit Accum. Depreciation \$1,200 Debit Manufacturing Overhead; Credit Accum. Depreciation $100 QUESTION 19 Recorded MOH Allocation Adjustment Debit Manufacturing Overhead; Credit Cost of Goods Sold \$150 Debit Manufacturing Overhead; Credit Cost of Goods Sold $200 Debit Finished Goods Inventory; Credit Manufacturing Overhead $200 Debit Manufacturing Overhead; Credit Finished Goods Inventory $200 Debit Cost of Goods Sold; Credit Manufacturing Overhead \$150 Debit Cost of Goods Sold; Credit Manufacturing Overhead $200 Debit Finished Goods Inventory; Credit Manufacturing Overhead $150 Debit Manufacturing Overhead; Credit Finished Goods Inventory $150 QUESTION 20 Recorded Raw Material Inventory Adjustment Debit Cost of Goods Sold; Credit Raw Material Inventory 5200 Debit Raw Material Inventory, Credit Cost of Goods Sold; $100 Debit Cost of Goods Sold; Credit Raw Material Inventory $100 Debit Raw Material Inventory, Credit Cost of Goods Sold; $200 Debit Raw Material Inventory, Credit Cost of Goods Sold; $2,179 Debit Cost of Goods Sold; Credit Raw Material Inventory \$2,179 Debit Raw Material Inventory, Credit Cost of Goods Sold; \$2,279 Debit Cost of Goods Sold; Credit Raw Material Inventory \$2,279 Debit Finished Goods Inventory; Credit Cost of Goods Sold; \$2,278 Debit Cost of Goods Sold; Credit Finished Goods Inventory $2,279