The following information pertains to Rami manufacturing Co$.$:

$1-$ Beginning inventories: Materials $$10,000$; Work$-$ in process $$7,000$; Finished goods $$8,000.$

$2-$ Ending inventories: Materials $$2,000$; Work$-$in process $$5,000$; Finished goods $$3,000.$

$3-$ During the year the company purchased materials of $$20,000.$

$4-$ The company paid labor wages of $75\%$ of the conversion cost.

$5-$ The overhead manufacturing costs paid cash during the period.

$6-$ The finished goods during the period were $$60,000.$

Instruction: Prepare the journal entries.