(12 points) For each item below, create the journal entry. Assume the date is March 15, 2021 for each journal entry. 1. Factory wages for assembly line workers incurred were $73,000 2. Product materials purchased on account for 154,000 3. Depreciation on factory is 69,000 4. Manufacturing overhead rate is 70% of direct labor cost. Total direct labor cost is 70,000