The following events occurred during March for Ajax Company.

1. Materials were purchased on account for $35,425.
2. Materials were requisitioned to begin work on Job C15 in the amount of $25,261.
3. Direct labor expense for Job C15 was $24,128.
4. Actual overhead was incurred on account of $32,849.
5. Factory overhead was charged to Job C15 at the rate of 200% of direct labor.
6. Job C15 was transferred to finished goods at $97,645.
7. Job C15 was sold on account for $403,000.

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

A.	Raw Materials Inventory	fill in the blank 2	fill in the blank 3
	Accounts Payable	fill in the blank 5	fill in the blank 6
B.	Work in Process Inventory	fill in the blank 8	fill in the blank 9
	Raw Materials Inventory	fill in the blank 11	fill in the blank 12
C.	Work in Process Inventory	fill in the blank 14	fill in the blank 15
	Factory Wages Payable	fill in the blank 17	fill in the blank 18
D.	Manufacturing Overhead	fill in the blank 20	fill in the blank 21
	Accounts Payable	fill in the blank 23	fill in the blank 24
E.	Work in Process Inventory	fill in the blank 26	fill in the blank 27
	Manufacturing Overhead	fill in the blank 29	fill in the blank 30
F.	Finished Goods Inventory	fill in the blank 32	fill in the blank 33
	Work in Process Inventory	fill in the blank 35	fill in the blank 36
G.	Cost of Goods Sold	fill in the blank 38	fill in the blank 39
	Finished Goods Inventory	fill in the blank 41	fill in the blank 42
	Accounts Receivable	fill in the blank 44	fill in the blank 45
	Sales	fill in the blank 47	fill in the blank 48