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.	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.)

Events	General Journal	Debit	Credit
1.	(Click to select)Factory overheadOther accountsFactory payrollRaw materials inventoryGoods in process inventoryAccounts payableCost of goods soldCash
	(Click to select)Factory payrollCashFactory overheadGoods in process inventoryCost of goods soldAccounts payableRaw materials inventoryOther accounts
2.	(Click to select)Accounts payableOther accountsGoods in process inventoryFactory overheadFactory payrollRaw materials inventoryCost of goods soldCash
	(Click to select)Other accountsRaw materials inventoryGoods in process inventoryAccounts payableCashFactory payrollCost of goods soldFactory overhead
3.	(Click to select)Factory overheadOther accountsAccounts payableFactory payrollCashGoods in process inventoryRaw materials inventoryCost of goods sold
	(Click to select)Factory overheadAccounts payableCost of goods soldOther accountsRaw materials inventoryCashFactory payrollGoods in process inventory