The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system.

	April 30		May 31
Inventories
Raw materials	$	40,000	$	50,000
Goods in process		9,600		19,500
Finished goods		60,000		33,200
Activities and information for May
Raw materials purchases (paid with cash)				189,000
Factory payroll (paid with cash)				400,000
Factory overhead
Indirect materials				12,000
Indirect labor				75,000
Other overhead costs				100,500
Sales (received in cash)				1,200,000
Predetermined overhead rate based on direct labor cost				65	%

1.	Raw materials purchases for cash.
2.	Direct materials usage.
3.	Indirect materials usage.

Prepare journal entries for the above events for the month of May. (Omit the "$" sign in your response.)

Events	General Journal	Debit	Credit
1.	(Click to select) Cash Factory payroll Factory overhead Raw materials inventory Other accounts Accounts payable Goods in process inventory Cost of goods sold
	(Click to select) Goods in process inventory Accounts payable Raw materials inventory Cash Factory payroll Cost of goods sold Factory overhead Other accounts
2.	(Click to select) Other accounts Accounts payable Cost of goods sold Factory overhead Goods in process inventory Raw materials inventory Factory payroll Cash
	(Click to select) Other accounts Raw materials inventory Factory payroll Factory overhead Goods in process inventory Cash Cost of goods sold Accounts payable
3.	(Click to select) Raw materials inventory Other accounts Cash Factory payroll Goods in process inventory Cost of goods sold Accounts payable Factory overhead
	(Click to select) Raw materials inventory Cost of goods sold Factory payroll Cash Other accounts Accounts payable Factory overhead Goods in process inventory