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. 501-504 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.

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 GENERAL JOURNAL Score: 259/284 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT Aug. 31 Materials 44,000.00 N Accounts Payable 44,000.00 Aug. 31 Cash 5,200.00 A Aug. 31 Work in Process (Job No. 501) 8,200.00 Work in Process (Job No. 502) 9,100.00 Work in Process (Job No. 503) 7,300.00 7 Work in Process (Job No. 504) 8,500.00 Materials 33,100.00 Aug. 31 Factory Overhead 5,000.00 10 Materials 5,000.00 11 Accounts Payable 28,100.00 12 Aug. 31 Wages Payable V 13 Factory Overhead 14 Aug. 31 Work in Process (Job No. 501) 3,100.00 15 Work in Process (Job No. 502) 3,300.00 16 Work in Process (Job No. 503) 3,300.00 17 Work in Process (Job No. 504) 3,800.00 18 Factory Overhead 13,500.00 19 Aug. 31 Work in Process (Job No. 501) 4,800.00 20 Work in Process (Job No. 502) 4,100.00 21 Work in Process (Job No. 503) 4,800.00 22 Work in Process (Job No. 504) 5,000.00 23 Wages Payable 18,700.00