Selected ledger accounts used by Miles Manufacturing Company are listed along with identifying numbers. Required: For each of the transactions listed below, indicate the accounts that would be debited and credited by placing the appropriate number (or numbers) in the space provided. (An example transaction has been completed below.) (1) Cash (2) Materials Inventory (3) Work-in-Process Inventory (4) Finished Goods Inventory (5) Sales (6) Cost of Goods Sold (7) Direct Labor (8) Manufacturing Overhead (controlling account) Transaction Account(s) Account(s) Debited Credited (a) Purchased raw materials for cash. Recorded direct labor costs applicable to job (b) number 328 (c) Recorded direct materials used on job number 328. Applied overhead to job number 328 using a predetermined overhead application rate. (e) Paid the direct labor payroll. (f) Paid the indirect factory labor payroll. (g) Recorded the completion of job number 328. Sold for cash all of the units manufactured in job number 328 (d)