Record Journal entries for the following transactions.

3/1/2025

Purchased the following with cash.

• Hamburger Patties: $420
• Flour: $310
• Kitchen Floor Wax: $130

3/2/2025

Released the following items for use in kitchen.

• Hamburger Patties: $180
• Kitchen Floor Wax: $50

3/2/2025 (use Utility Expense for any Period Cost)

Paid for the following costs with cash.

• Utility and Water Expense (Restaurant): $160
• Utility and Water Expense (Office): $240

3/3/2025 (use Salary Expense for any Period Cost

Incurred the following payroll charges without paying.

• Kitchen Supervisor Salary: $370
• Financial Manager Salary: $280
• Cooks Wages (60 hours at $12 per hour)

3/4/2025 (use Depreciation Expense for any Period Cost)

Incurred depreciation costs for the following.

• Office Furniture Depreciation: $170
• Kitchen Equipment Depreciation: $440

3/5/2025

Manufacturing Overhead is allocated at 150% of the Direct Labor cost.

3/6/2025

$600 worth of inventory is completed and made available for sale to customers

3/7/2025

All of the inventory completed is sold to the customer for $4,700 cash.

3/31/2025

Adjust for Over-allocated or Under-allocated Manufacturing Overhead.