Record the following journal entries for Baker Company:

$3.($Click the icon to view the transactions.$)$

$($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$6.$ Purchased raw materials on account, $$8,000.$

Date

Accounts and Explanation

Debit

Credit

$6.$

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$6.$ Purchased materials on account, $$8,000.$

$7.$ Used $$5,000$ in direct materials and $$900$ in indirect materials in production.

$8.$ Incurred $$13,000$ in labor costs, of which $80\%$ was direct labor.