Goldenrod Company makes artificial flowers and reports the following data for the month:
Purchases of materials, on account ........................... $ 51,000
Materials requisitions:
Direct materials .................................................... 42,300
Indirect materials ...................................................... 500
Labor incurred (not yet paid):
Direct labor ........................................................ 20,300
Indirect labor ........................................................ 1,340
Journalize the entries relating to materials and labor?