The following Transactions happened at Omar Industrial Company during September 2020. 1. In 1/2/2020 the company purchased raw materials by ID 20000 cash, sort of it direct materials ID 18000 & indirect materials, and was had inventory raw materials in 1/9/2020 JD 15000, direct materials ID 9000 and indirect materials ID 6000. 2. In 28/9/2020 transferred direct materials ID 12000, and indirect materials ID 3000 to manufacturing processes. 3. Paid manufacturing wages for September 2020 JD 10000, sort of it direct wages JD 8500 and indirect wages JD1500. 4. The amount petrol which used during September 2020 JD 5000. 5. Factory water expense JD 1500 during the month. 6. Work in process inventory in 1/9/2020 JD 6200, and the manufacturing costs for goods which finished and became ready for sale during September 2020 JD 25000 cash. Required: - a- Record Journal entries for above processes. b- Closed the expenses in manufacturing (OH) costs account, and closed manufacturing (OH) costs account in work in process inventory account. c-Prepare posting for the following 1- Work in process inventory 2- Manufacturing (OH) costs.