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 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.)

Events	General Journal	Debit	Credit
1.	(Click to select)Other accountsGoods in process inventoryFactory payrollCost of goods soldAccounts payableFactory overheadRaw materials inventoryCash
	(Click to select)Factory overheadGoods in process inventoryCost of goods soldCashAccounts payableRaw materials inventoryOther accountsFactory payroll
2.	(Click to select)Goods in process inventoryRaw materials inventoryOther accountsFactory payrollCashFactory overheadAccounts payableCost of goods sold
	(Click to select)Cost of goods soldCashRaw materials inventoryFactory payrollOther accountsGoods in process inventoryAccounts payableFactory overhead