1 No Transaction a. Raw materials Accounts payable 2 b. Work in process Raw materials 3 C. Manufacturing overhead Utilities expense Accounts payable General Journal Debit 270,000 Credit 270,000 255,000 255,000 65,700 7,300 73,000 4 d. Work in process 300,000 Manufacturing overhead 104,000 Salaries expense 180,000 Salaries and wages payable 584,000 5 e. Manufacturing overhead Accounts payable 68,000 68,000 6 f. Advertising expense Accounts payable 150,000 150,000 7 g- Manufacturing overhead 64,500 Depreciation expense 21,500 Accumulated depreciation 86,000 8 h. Manufacturing overhead Rent expense Accounts payable 88,800 22,200 111,000 9 i. Work in process 350,000 Manufacturing overhead 350,000 10 j- Finished goods Work in process 910,000 910,000 11 k(1). Accounts receivable 1,900,000 Sales 1,900,000 12 k(2). Cost of goods sold 940,000 Finished goods 940,000