the following

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 purclased materials of $$20,000.$

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

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

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

Instruction: Prepare the journal eatries.