1. Step-in-Time Manufacturing had the following transactions for its job order costing operation:

   Mar. 4	Purchased materials on account, $31,000.
   8	Direct materials requisitioned to production, Job No. 101, $24,000.
   15	Indirect materials (factory overhead) requisitioned to production, $16,000.
   31	Direct labor, Job No. 101, $20,500.
   31	Indirect labor (factory overhead), $9,750.
   31	Other indirect costs (factory overhead, credit Accounts Payable), $12,200.

   Required:

   Prepare general journal entries to record these transactions. If an amount box does not require an entry, leave it blank.

   Page: 1

   	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
   1	Mar. 4			fill in the blank 2	fill in the blank 3	1
   2				fill in the blank 5	fill in the blank 6	2
   3						3
   4	Mar. 8			fill in the blank 8	fill in the blank 9	4
   5				fill in the blank 11	fill in the blank 12	5
   6						6
   7	Mar. 15			fill in the blank 14	fill in the blank 15	7
   8				fill in the blank 17	fill in the blank 18	8
   9						9
   10	Mar. 31			fill in the blank 20	fill in the blank 21	10
   11				fill in the blank 23	fill in the blank 24	11
   12						12
   13	Mar. 31			fill in the blank 26	fill in the blank 27	13
   14				fill in the blank 29	fill in the blank 30	14
   15						15
   16	Mar. 31			fill in the blank 32	fill in the blank 33	16
   17				fill in the blank 35	fill in the blank 36	17
   18						18