Wayne Company's July transactions included the following:
(a) Purchased materials on account cost $35,000.
(b) Requisitions for $8,000 of direct materials and $2,000 of indirect materials were filled from the storeroom.
(c) Factory payroll totaling $9,400 consisted of $7,600 direct labor and $1,800 indirect labor.
(d) Depreciation of $ 1,200 on factory equipment was recorded.
(e) A job order was completed with $1,830 of direct labor and $1,450 of materials previously charged to the order. Factory overhead is to be applied at 66 2/3% of direct labor cost.
(f) Miscellaneous factory overhead of $1,250 was accrued.
(g) The job order referred to in transaction (e) was shipped to Dixon Associates, who were billed for $5,400.
Required:
Prepare journal entries to record the transactions.