Heaven started using the direct materials to make cakes

		Debit Work-In-Process Inventory; Credit Raw Materials Inventory $2,179
		Debit Raw Materials Inventory; Credit Work-In-Process Inventory $2,179
		Debit Manufacturing Overhead; Credit Raw Materials Inventory $2,179
		Debit Raw Materials Inventory; Credit Manufactring Overhead $2,179
		Debit Work-In-Process Inventory; Credit Raw Materials Inventory $2,329
		Debit Raw Materials Inventory; Credit Work-In-Process Inventory $2,329
		Debit Manufacturing Overhead; Credit Raw Materials Inventory $2,329
		Debit Raw Materials Inventory; Credit Manufactring Overhead $2,329
		Debit Work In Process Inventory; Credit Manufacturing Overhead $150
		Debit Raw Materials Inventory; Credit Manufacturing Overhead $150

Recognized payable for Brianna and Alexis direct wages

Debit Manufacturing Overhead; Credit Salaries Payable $2,400

Debit Salaries Payable; Credit S&A Expenses $2,400

Debit Salaries Payable; Credit Manufacturing Overhead $2,400

Debit Salaries Payable; Credit Work In Process Inventory $2,400

Debit Salaries Payable; Credit S&A Expenses $2,400

Debit Work In Process Inventory; Credit Salaries Payable $2,400

Recognized payable for Heaven's first month of salary

Debit Salaries Payable; Credit S&A Expenses $500

Debit Manufacturing Overhead; Credit Salaries Payable $500

Debit Salaries Payable; Credit Manufacturing Overhead $500

Debit Work In Process Inventory; Credit Salaries Payable $500

Debit S&A Expenses; Credit Salaries Payable $500

Debit Salaries Payable; Credit Work In Process Inventory $500

Recognized Aunt Ellen wages for supervising nieces

Debit Salaries Payable; Credit S&A Expenses $100

Debit Salaries Payable; Credit Manufacturing Overhead $100

Debit Manufacturing Overhead; Credit Salaries Payable $100

Debit S&A Expenses; Credit Salaries Payable $100

Debit Salaries Payable; Credit Work In Process Inventory $100

Debit Work In Process Inventory; Credit Salaries Payable $100

Recognized Professor's fee for accounting work

		Debit S&A Expenses; Credit Salaries Payable $100
		Debit Salaries Payable; Credit Manufacturing Overhead $100
		Debit Salaries Payable; Credit S&A Expenses $100
		Debit Manufacturing Overhead; Credit Salaries Payable $100
		Debit Salaries Payable; Credit Work In Process Inventory $101
		Debit Work In Process Inventory; Credit Salaries Payable $101