Table 3: Heavenly Creations Entries January Journal Entries for the Month 2 Heaven invested $10,000 in cash into Heavenly Creations 22 Heaven bought indirect ingredients for the cakes in the amount of $2,279 and indirect ingredients in the amount of $150 on account Heaven signed an agreement for a cell phone on account 2 3 Heaven signed a rental agreement on account for a cash register 3 Heaven purchased a new oven and paid cash 3 Heaven paid her vendors for the cake ingredients bought on account 5 Heaven started using the direct materials to make cakes 28 28 Recognized payable for Brianna and Alexis direct wages Recognized payable for Heaven's first month of salary 28 Recognized Aunt Ellen wages for supervising nieces 28 28 Recognized Professor's fee for accounting work Apply Manufacturing Overhead to Production 29 29 29 29 30 31 31 Paid payables for cash register and phone Recorded completion of cakes that are available for sale Recorded Cash Sale of Cakes Record Payment of Indirect Product Cost - Utilities and Rent Paid Labor for Month Recorded Depreciation of Oven Recorded MOH Allocation Adjustment 31 Recorded Raw Material Inventory Adjustment