$[$The following information applies to the questions displayed below.$]$

The following information is available for ADT Company, which produces special$-$order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of $55\%$ of direct labor cost.

Inventories Beginning of period End of Period

Raw materials $ $28,000$ $ $54,000$

Work in process $9,70019,600$

Finished goods $57,00034,400$

Cost incurred for the period

Raw materials purchases $ $185,000$

Factory payroll $150,000$

Factory overhead $($actual$)$

Indirect materials used $6,000$

Indirect labor used $34,500$

Other overhead costs $96,500$

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.

Prepare journal entries for the above transactions for the period.