Rich Manufacturing Corporation had the following transactions for its job order costing operation. Jan. 1 Purchased materials on account, $21,000. 15 Issued direct materials to Job No. 1, $17,000. 20 Issued indirect materials (factory overhead), $3,000. 31 Incurred direct labor, Job No. 1, $12,000. 31 Incurred indirect labor (factory overhead), $5,000. 31 Incurred other indirect costs (factory overhead; credit Accounts Payable), $1,500. Required: Prepare general journal entries to record these transactions