A materials purchases journal, a cash payments journal, and a general journal for Vanyo, Inc., a manufacturer of cardboard boxes, are provided in the Working Papers. Work independently to complete the following problem.

Prepare journal entries for each of the following transactions or events.

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June 4. Purchased $8,100.00 of materials on account from Fresno, Inc. 7. Requisitioned $3,770.00 of direct materials and $730.00 of indirect materials for the production department. 15. Paid employees their semimonthly pay. Gross (pretax) direct labor costs were $12,590.00. Gross indirect labor costs were $1,940.00. Employee income tax was $1,780.00. Social security tax was 6.2% and Medi- care tax was 1.45% of gross wages. 15. Requisitioned $2,300.00 of direct materials and $1,530.00 of indirect materials for the production department. 30. Obtained factory costs for the month: depreciation on building, $750.00; depreciation on equipment, $1,200.00; insurance, $325.00; property taxes, $570.00; utilities, $1,960.00. Assume that these expenses have already been properly accounted for and now need to be closed. 30. Paid employees their semimonthly pay. Gross (pretax) direct labor costs were $10,860.00. Gross indirect labor costs were $1,785.00. Employee income tax was $1,615.00. Social security tax was 6.2% and Medi- care tax was 1.45% of gross wages. 30. Applied overhead at the rate of 50% of direct labor costs. 30. Transferred cardboard boxes costing $35,500.00 to finished goods during the month. 30. Sold cardboard boxes costing $32,160.00 during the month.