Waterways has two major public park prokects to provide with comprehensive irrigation in one of its service locations this month. Job J57 and Job K52 involve 15 acres of landscarped terrain which wil require special order sprinkler heads to meet the specifiactions of the project. Using a job cost system to produce thse parts, the following events occured during december Raw materials were requsitioned from the companys inventory on december 2 for $4560 on december 8 for $951 and on december 14 for $3111. In each instance two thirds of these materials were for j57 and the rest for k52 Six time tickets were turned in for these two projects for a total amount of 18 hours of work. all the workers were paid $16.50 PER HOUR. The time tickets were dated december 2, decemeber 9 and december 15. On each of those days, 6 labor hours were spent on these jobs, two thirds for j57 and the rest for k52 The predeterminded overhead rate is based on machine hours. the estimated machine hour use for the year is 1900 hours and the estimated overhead costs are 680200 for the year. the machines were used by workers on projects K52 and J57 (2 each day) and 8.5 machine hours were used for prokect J57 (2.5 the first day and 3 ach of the other days). Both of these special orders were completed on december 15 producing 215 sprinkler heads for J57 and 129 sprinkler heads for k52 Additional job order activities during this period include: dec 1 Purchased raw materials from duribin supply company on account for $47880 dec 2 Issued $36000 of direct materials from the companys inventory to jobs other than k52 and j57 and $2700 of indirect materials. dec 12 Paid waterways factory salaries and wages for $58500 dec 13 paid the factory water bill of $8100 Dec 18 transferred $45000 of costs from other completed jobs to finshed goods dec 21 paid the factory electric bill of $10800 for waterways factory Dec 31 Made adjusting entries for the factory that included accrued property taxes of $10800, Prepaid insurance of $7920 and accumulated depreciation of $14400 Journalize the activiteis from these job costs sheets in the general journal. also journalize the other costs that occurred during this period of time