record the following journal entries in good form and without abbreviations. Do not provide explanations beneath your journal entries.

a. Raw materials used in production total $35,000: $30,000 direct and $5,000 indirect

b. Salaries and wages costs incurred/accrued, but not yet paid, $115,000: Direct manufacturing labor cost, $60,000 Indirect manufacturing labor cost, $40,000 Sales salaries, $15,000

c. Depreciation on factory equipment, $38,000

d. Manufacturing overhead is applied at a predetermined rate of 200% of direct labor cost

e. Cost of goods manufactured for the month, $160,000

f. Goods costing $150,000 to produce were sold on credit for $225,000. Only record the goods leaving the company. Assume someone else will record the credit sale.