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. April 30 May 31 5 $ 42,00 9,400 55,000 41,000 19,500 33,700 Inventories Raw materials Work in process Finished goods Activities and information for May Row materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 187,000 100,000 12,000 23,000 118,500 1,800,000 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. Required information View transaction list Journal entry worksheet