How do I prepare general journal for these entries for the month of April

1 Raw materials costing $60,000 were issued from the storeroom.

Work-in-Process Inventory 60,000, Raw Material Inventory 60,000

2 Direct labor of $53,000 was charged to production.

Work-in-Process Inventory 53,000, Payroll Payable 53,000

3 Indirect labor costs of $17,000 were incurred.

Manufacturing Overhead-Control 17,000, Payroll Payable 17,000

4 Overhead was applied at the rate of 40% of direct labor dollars.

Work-in-Process Inventory 21,200, Manufacturing Overhead-Applied 21,200

5 Completed products costing $42,000 were transferred to finished goods.

Finished Goods Inventory 42,000, Work-in-Process Inventory 42,000

6 Products costing $32,000 were sold