The following journal entries are recorded in Lewis Co.'s process cost accounting system. Lewis produces apparel and accessories. Overhead is applied to production based on direct labor cost for the period. Prepare a brief explanation (including any overhead rates applied) for each journal entry a throughj.

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a. Raw Materlals Inventory b. Goods in Process Inventory C. Goods in Process Inventory... d. Factory Payroll e Factory Overhead 52,000 Accounts Payable Raw Materlals Inventory Factory Payroll Cash . .. 52,000 42.000 42.000 26.000 26,000 32.000 32,000 0.000 10,000 0,000 Raw Materlals Inventory.. Factory Payroll... Factory Overhead Goods in Process Inventory Sales 10,000 g. Factory Overhead h. Goods in Process Inventory.. 1. Finished Goods Inventory. j. Accounts Recelvable . .. 6,000 6,000 32,500 . . .._ .. 32,500 88,000 88,000 250,000 250,000 Cost of Goods Sold ..._... 100,000 Finlshed Goods Inventory 00,000