Using the following accounts, write the TWO entries needed per transaction. Only two entries per each. Accounts: Accounts payable, payroll payable, accumulated depreciation, cash, cost of goods sold, prepaid insurance, Manufactory overhead, Materials inventory, Work in process Inventory, Finished goods inventory

a. Indirect materials were purchased on credit. b. Direct materials were used into production. c. The cost of the salary involved in production was accumulated. d. The insurance policy expired and the adjustment was made. and. Indirect manufacturing costs were applied to a completed job. F. A product was finished and delivered to the owner, recording the cost and not the price. g. Materials were shipped direct from warehouse to production. h. Overhead manufacturing costs were applied to a completed order. i. Factory equipment was depreciated. j. A finished product was transferred to the corresponding inventory. k. Indirect materials were dispatched to the workers. l. The direct labor cost of the employees who participated in other work was accumulated.