The post-closing trial balance of Hokie Manufacturing Co. on April 30 is reproduced as follows:

During May, the following transactions took place:
a. Purchased raw materials at a cost of $45,000 and general factory supplies at a cost of $13,000 on account (recorded materials and supplies in the materials account).
b. Issued raw materials to be used in production, costing $47,000, and miscellaneous factory supplies costing $15,000.
c. Recorded the payroll, the payments to employees, and the distribution of the wages and salaries earned for the months as follows: factory wages (including $12,000 indirect labor) $41,000; and selling and administrative salaries, $7000. Additional account titles include Wages Payable and Payroll (ignore payroll withholdings and deductions).
d. Recognized depreciation for the month at an annual rate of 5% on the building, 10% on the factory equipment, and 20% on the office equipment. The sales and administrative staff uses approximately one-fifth of the building for its offices.
e. Incurred other expenses totalling $11000. One-fourth of this amount is allocable to the office function.
f. Transferred total factory overhead cost to Work in Process.
g. Completed and transferred goods with a total cost of $91,000 to the finished goods storeroom.
h. Sold goods costing $188,000 for $362,000. (Assume that all sales were made on an account).
i. Collected accounts receivable in the amount of $345,000.
j. Paid accounts payable totalling $158,000.

Required:
Prepare journal entries to recordtransactions

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Hokie Manufacturing Co. Post-Closing Trial Balance April 30, 2013 25000 65000 120000 35000 18000 Cash Accounts Receivable Finished Goods Work in Process Materials Bullding Accumulated Depreciation-Building Factory Equipment Accumulated Depreciation-Factory Equipment Office Equipment Accumulated Depreciation-Office Equipment Accounts Pavable Capital Stock Retained Eamings . 72000 .. 220000 66000 60000 36000 95000 250000 504000 1023000 1023000