The selected data that follow relate to the Berger Furniture Company. Assume purchases and sales are made with cash. a. Purchased materials for $160,000.

b. Requisitioned $79,000 of materials for use, of which $10,000 were considered indirect materials.

c. Paid assembly workers $170,000, supervisors $10,000 and sales people $15,000.

d. Recorded $80,000 for depreciation of production equipment.

e. Manufacturing overhead applied $90,000.

f. During the year, products costing $310,000 were completed.

g. Products costing $306,000 were sold for $455,000. Prepare journal entries (or T accounts) to record the preceding transactions and events.