[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 70% of direct labor cost. Inventories Raw materials Work in process Finished goods Beginning of Period $ 43,000 10,200 63,000 End of Period $ 52,000 21,300 35,600 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) $210,000 345,000 Indirect materials used 15,000 80,000 120,000 Indirect labor used Other overhead costs 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. Journal entry worksheet < A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal > Required information Journal entry worksheet < A B C Record the direct materials used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B Record the Indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal