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 $ $32,000 9,300 69,000 54,000 19,700 33,600 Inventories Raw materials Work in process Finished goods Activities and information for May Raw 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 196,000 1ee, 000 12,000 23,000 92.000 1,300,cee 555 1. Raw materlals purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May, View transaction list Journal entry worksheet 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. View transaction list Journal entry worksheet Record raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debit Credit 1