The following transactions occurred in January at Dungan Cabinetry, a furniture maker that uses job costing 1. Purchased $54,300 in materials on account 2. Issued $2,100 in supplies from the materials inventory to the production department 3. Paid for the materials purchased in (1). 4 Issued $26,100 in direct materials to the production department 5 Incurred wage costs of $48,000, which were debited to Payroll, a temporary account. Of this amount, $14,100 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $33,900 (6) and (7) for additional information about Payroll 6. Recognized $27,000 in fringe benefit costs, incurred as a result of the wages paid in (5). This $27,000 7. Analyzed the Payroll account and determined that 60 percent represented direct labor, 30 percent was paid in cash to the employees. See transactions was debited to Payroll and credited to Fringe Benefits Payable indirect manufacturing labor, and 10 percent, administrative and marketing costs. 8. Paid for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant totaling $33,000 9. Applied overhead on the basis of 160 percent of direct labor costs 10 Recognized depreciation of $17,850 on manufacturing property, plant, and equipment. Required: (a)Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No j required" in the first account field.) View transaction list Journal entry worksheet 10 Record material purchases of $54,300 on account. tudy341