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.

$\backslash$table$[[$Inventories$,$Beginning of$,],[$Raw materials,Period,End of Period$],[$Work in process,$$43,000,$$$52,000$

Prepare journal entrues for the above transactions for the period