The All Seltzer Company uses a normal.job-order costing system. The company had the following events in the most recent accounting period: 1. Purchased raw material (all direct) on account. $56.700. 2. Used raw material for production as follows: 80% of amount purchased 3. Direct labor wages of $33.100 are accrued. 4. Other Overhead incurred and paid for is $66.900. (here, use "various accounts" as your credit) 5. Overhead is applied to production based on 110 percent of direct labor cost. 6. Goods costing $97.600 were completed during the period. 7. Goods costing $51,320 were sold on account for $77.600. Required: Dronare the necessary journal entries for each item listed above. You do not need to Identify accounts at the job level. Ignore any under over applied OH, Number each tournal entry. Identify debited accounts with a DR and credited accounts with a co For example: DR: Account 1 S000 CR: Account 2 $000 - Paragraph B IU