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)Goods in process inventoryCost of goods soldOther accountsFactory payrollCashRaw materials inventoryFactory overheadAccounts payable
	(Click to select)CashAccounts payableGoods in process inventoryRaw materials inventoryOther accountsCost of goods soldFactory payrollFactory overhead
2.	(Click to select)Factory overheadGoods in process inventoryCashCost of goods soldAccounts payableFactory payrollRaw materials inventoryOther accounts
	(Click to select)Factory overheadCost of goods soldGoods in process inventoryAccounts payableFactory payrollOther accountsCashRaw materials inventory
3.	(Click to select)Goods in process inventoryOther accountsAccounts payableFactory overheadCost of goods soldRaw materials inventoryCashFactory payroll
	(Click to select)Factory overheadCost of goods soldAccounts payableGoods in process inventoryOther accountsCashFactory payrollRaw materials inventory