D & K Enterprises makes wicker baskets. During the month of August, the company had four job orders: $501,502,503,$ and $504.$ Overhead was applied at predetermined rates, while actual factory overhead was recorded as incurred. All four jobs were completed.

Transactions:

$($a$)$ Purchased raw materials on account, $$44,000.$

$($b$)$ Issued direct materials to production:

Job No$.501$: $$8,200$

Job No$.502$: $9,100$

Job No$.503$: $7,300$

Job No$.504$: $8,500$

$($c$)$ Issued indirect materials to production, $$5,000.$

$($d$)$ Incurred direct labor costs:

Job No$.501$: $$4,800$

Job No$.502$: $4,100$

Job No$.503$: $4,800$

Job No$.504$: $5,000$

$($e$)$ Charged indirect labor to production, $$3,300.$

$($f$)$ Paid electricity, heating oil, and repair bills for the factory and charged to production, $$5,200.$

$($g$)$ Applied factory overhead to each of the jobs using a predetermined factory overhead rate as follows:

Job No$.501$: $$3,100$

Job No$.502$: $3,300$

Job No$.503$: $3,300$

Job No$.504$: $3,800$

$($h$)$ Finished Job Nos. $501504$ and transferred to the finished goods inventory account as products W$,$ X$,$ Y$,$ and Z$,$ respectively.

$($i$)$ Sold products W$,$ X$,$ Y$,$ and Z for $$17,500,$ $$18,000,$ $$16,900,$ and $$19,000,$ respectively.

Required:

$1.$ Prepare general journal entries to record transactions $($a$)$ through $($i$).$ Make compound entries for $($b$),($d$),$ and $($g$),$ with separate debits for each job. Make separate entries for each transfer and sale. Prepare four entries for $($h$)$ and eight entries for $($i$).$

PAGE $1$

$\backslash$table$[[$GENERAL JOURNAL,$\backslash$table$[[$Score: $188/284],[$CREDIT$]]],[,$DATE,ACCOUNT TITLE,POST. REF.,DEBIT$],[1,$Aug. $31,$Materials,,$44,000\mathrm{.}00,],[2,,$Accounts Payable,,,$44,000\mathrm{.}00],[3,,,,,],[4,$Aug. $31,$Work in Process $($Job No$.501),,8,200\mathrm{.}00,],[5,,$Work in Process $($Job No$.502),,9,100\mathrm{.}00,],[6,,$Work in Process $($Job No$.503),,7,300\mathrm{.}00,],[7,,$Work in Process $($Job No$.504),,8,500\mathrm{.}00,],[8,,$Materials,,,$33,100\mathrm{.}00],[9,$Aug. $31,,,,],[10,,$Factory Overhead,,,$],[11,,$Materials,,,$5,000\mathrm{.}00],[12,,,,,],[13,$Aug. $31,,,,],[14,,$Work in Process $($Job No$.501),,,],[15,,$Work in Process $($Job No$.502),,,],[16,,$Work in Process $($Job No$.503),,,],[17,,$Factory Overhead,,,$],[18,$Aug. $31,,,,18,700\mathrm{.}00],[19,,$Work in Process $($Job No$.501),,,],[20,,$Work in Process $($Job No$.502),,,],[21,,$Work in Process $($Job No$.503),,,],[22,,$Work in Process $($Job No$.504),,,],[23,$Aug. $31,$Wages Payable,,,$3,300\mathrm{.}00]]$