Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job 157 and Job K52 involve 15 acres of landscaped tertain which will require special-order sprinkler heads to meet the specifications of the project. Using a job cost system to produce these parts, the following events occurred during December. Raw materials were requisitioned from the company's irwentory on December 2 for $5,580; on December 8 for $1,161; and on December 14 for $3.801. In each instance, two-thirds (2/3) 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 3, December 9 , and December 15. On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for 357 and the rest for K52. The predeterminedtuverhead rate is based on machine hours. The estirnated machine hour use for the year is 2,320 hours, and the estimated overhead costs are $1,016,160 for the year. The machines were used by workers on projects K52 and 357 on December 3 , 9, and 15. Six machine hours were used for project K52 (2 each daw), and 8.5 machine hours were used for project 157 (2.5 the first dar and 3 each of the other days). Both of these speciat orders were completed an Dencember 15 , producing 265 sprinkler heads for J57 and 159 sprinkler heads for K52. Additional job order activities during this period included: Dec. 1 Purchased raw materials from Durbin Supply Company on account for $58.520. Dec. 2 Issued $44,000 of direct materials from the company's inventory to jobs other than K52 and 157 and $3,300 of ind rect materials. Dec. 12 Paid Waterways' factory salaries and wages for $71,500. Dec. 13 Paid the factory's water bill of $9,900. for the year. The machines were used by workers on projects K52 and J57 on December 3 . and 3 each of the other days), Both of these specia 52 (2 each day), and 8.5 machine hours were used for project 157 (25 the first day and 159 sprinkler heads for K52. Additional job order activities during this period included: Dec. 1 Purchased eaw materials from Durbin Supply Company on account for $58,520, Dec. 2 Issued $44,000 of direct materials from the company s inventory to jobs other than K52 and 357 and $3.300 of indirect materials: Dec, 12 Paid Waterways' factory salaries and wages for $71,500. Dec. 13 Paid the factory's water bill of $9,900. Dec. 18 Trainsferred $55,000 of costs from other completed jobs to finished goods. Dec. 21 Paid the factory's electric bill of $13,200 for Waterways factory. Dec. 31 Made adjusting entries for the factory that inciuded accrued property taxes of $13,200, prepaid insurance of $9,680, and accumulated depreciation of $17,600. Journalize the activities from these job cost sheets in the general journal. Also journalize the other costs that occurred during this period of time (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e. 5.5,275. (To assign materials to jobs and overhead) (To assign labor to jobs 3578K52 ) (To assign overhead to jobs J57 8 K52) (To assign materials to jobs J57& K 52 ) (To assign labor to jobs 157 \& 652 ) (To assign ovehnead to Jobs J57 \& K52 ) (To record factory labor costs and payment) (To record payment of factory water ball) (To assign materials to jobs J57 \& K52) (To record factory labor costs and payment) (To record payment of factory water bili) (To assign materials to jobs J 57 \& K52) (To assign labor to jobs 357 \& K52) (To assign ovehread to jobs 357& K52) (To record completion of jobs 157 \& K52) (To record completion of jobs) (To record payment of factory electric bill) (To record completion of jobs 357& K52) (To record completion of jobs) (To record payment of foctory electric bill) (To record overhead costs)