The following information is available for Lock-Down Company. which produces special-order security products and uses a job order cost accounting system. 1. Factory overhead excluding indirect materials and indirect labor (record credit to Other Accounts). 2. Application of overhead to goods in process. Prepare journal entries for the above events for the month of May. (Omit the $ sign in your response.) The following information is available for Lock-Down Company. which produces special-order security products and uses a job order cost accounting system. 1. Factory payroll costs in cash. 2. Direct labor usage 3. Indirect labor usage. Prepare journal entries for the above events for the month of May. (Omit the $ sign in your response.)