[The following information applies to the questions displayed below.) The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. Apr 30 May 31 Inventories Raw materials $33,000 $ 30,000 Work in process 9,900 19,900 Finished goods 67,000 34,000 Activities and information for May Raw materiale purchases (paid with cash) 196,000 Factory payroll (paid with cash) 150,000 Tactory overhead Indirect materials 8,000 Indirect labor 34,500 Other overhead coata 112,500 Sales (received in cash) 1,100,000 Predetermined overhead rate based on direct labor coat 55 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare Journal entries for the above transactions for the month of May