The following data summarize the operations during the year.

A. Purchase of raw materials on account.	$3,000
B. Raw materials used by Job 1.	$500
C. Raw materials used as indirect materials.	$50
D. Direct labor for Job 1.	$300
E. Indirect labor incurred.	$50
F. Factory utilities incurred on account.	$700
G. Adjusting entry for factory depreciation.	$250
H. Manufacturing overhead applied as % of direct labor.	250%
I. Job 1 is transferred to finished goods.
J. Job 1 is sold.	$2,900
K. Manufacturing overhead is overapplied.	$120

Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank.

A.	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
B.	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
C.	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
D.	Accounts PayableFactory Wages PayableProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableFactory Wages PayableProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
E.	Accounts PayableFactory Labor PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableFactory Labor PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
F.	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
G.	Accumulated DepreciationFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accumulated DepreciationFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
H.	Accumulated DepreciationFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accumulated DepreciationFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
I.	Accumulated DepreciationFinished Goods InventoryManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accumulated DepreciationFinished Goods InventoryManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
J.	Accumulated DepreciationCost of Goods SoldFinished Goods InventoryRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accumulated DepreciationCost of Goods SoldFinished Goods InventoryRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts ReceivableAccumulated DepreciationRaw Materials InventorySalesWork in Process Inventory	- Select -	- Select -
	Accounts ReceivableAccumulated DepreciationRaw Materials InventorySalesWork in Process Inventory	- Select -	- Select -
K.	Accumulated DepreciationCost of Goods SoldFinished Goods InventoryManufacturing OverheadWork in Process Inventory	- Select -	- Select -
	Accumulated DepreciationCost of Goods SoldFinished Goods InventoryManufacturing OverheadWork in Process Inventory	- Select -	- Select -