Re-Tire produces bagged mulch from recycled tires. Production involves shredding tires and packaging the pieces in the Bagging department. All direct materials enter in the Shredding process. A predetermined overhead rate of 165% of direct labor costs is used in both departments. The following describes production operations for October Direct materials used (Shredding) Direct labor used (Shredding) Direct labor used (bagging) Costs transferred from Shredding to Bagging Costs transferred from Sagging to Finished Goods $236,000 39,000 117,000 102,000 572,000 Sales (on credit) for the month total $460,000 and cost of goods sold for the month is $252.000 Prepare journal entries dated October 31 to record October production activities for (1) direct materials usage, (2) direct labor usage. (3) overhead applied, (4) costs transfer from Shredding to Bagging (5) costs transfer from Bagging to finished goods, (6) credit sales, and (7) cost of goods sold Journal entry worksheet A B CD E F Record direct materials used in production. Note: Enter debts befire credits Transaction 1 General Journal Debit Cred Record entry Clear entry View general journal