The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system May 31 Inventories Raw materials Goods in process Finished goods $ 40,000 $ 50,000 19,500 60,000 33,200 9,600 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 189,000 400,000 Indirect materials Indirect labor Other overhead costs 12,000 75,000 100,500 1.200,000 Sales (received in cash) 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 S" sign in your response.) Events General Journal Debit Credit Raw materials inventory Cash 2. Goods in process inventory Raw materials inventory 3.Factory overhead Raw materials inventory