- - Word D X IB SEE 0 - 10 - - 1 - - - = = = 1 - Aa . Aa A A GA) 1 2 - Journal the following series of transactions. However, for the account item, select the one that seems most appropriate from the following. material Material additional Accounts payable Material side cost difference. cost. Wage/ Work in progress Manufacturing Manufacturing overhead distribution salary overhead difference + (1) Purchased 1,500,000 yen by multiplying purchased parts in the current month. For purchasing, 4% of the purchase price is allocated as a material supplementary cost. Debit account Debit amounte Credit account Credit amount (2) Since the actual amount of material additional cost incurred in the current month was 55,000 yen, the difference from the planned material additional cost allocation in (1) will be transferred to the material additional cost difference account. Debit accounte Debit amount Credit account Credit amount 10 1/2 321 2 ) 2 . e 40 1.11 12020-05-24