Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,000 units of Product B was received. The standard cost of one unit of Product B is as follows. Normal capacity for the month was 4,490 machine hours. During January, the following transactions applicable to Job No. 12 occurred. 1. Purchased 3,200 pounds of raw materials on account at $1,35 per pound. 2. Requisitioned 3,200 pounds of raw materials for Job No, 12, 3. Incurred 1.240 hours of direct labor at a rate of $8.90 per hour. 4. Worked 1.240 hours of direct labor on Job No. 12. 5. Incurred manufacturing overhead on account $17,290. 6. Applied overhead to Job No, 12 on basis of standard machine hours allowed. 7. Completed Job No. 12 . 8. Bhiled customer for Job No. 12 at a seling price of $90,000. Journalize the transactions. (Credit occount titles are automatically indented when amount is entered. Do not indent manually)