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)Factory payrollCashCost of goods soldAccounts payableGoods in process inventoryFactory overheadOther accountsRaw materials inventory
	(Click to select)CashGoods in process inventoryFactory payrollFactory overheadRaw materials inventoryAccounts payableOther accountsCost of goods sold
2.	(Click to select)Other accountsCost of goods soldRaw materials inventoryFactory payrollAccounts payableCashFactory overheadGoods in process inventory
	(Click to select)CashRaw materials inventoryCost of goods soldOther accountsFactory payrollAccounts payableFactory overheadGoods in process inventory
3.	(Click to select)Raw materials inventoryFactory payrollGoods in process inventoryAccounts payableOther accountsFactory overheadCost of goods soldCash
	(Click to select)Accounts payableCost of goods soldRaw materials inventoryGoods in process inventoryCashFactory overheadOther accountsFactory payroll