Journal entry worksheet 4 5 6 Record raw materials purchased on account . Note: Enter debits before credits. Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $98,000. b. Direct materials used, $41,500. Indirect materials used, $18,800. c. Direct labor used, $33,000. Indirect labor used, $12,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $8,125. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $63,000. g. Sales of jobs on credit was $90,000. h. Cost of jobs sold was $63,000. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the entry for indirect labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry to apply overhead at a rate of 125% of direct labor cost. Note: Enter debits before credits. Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Journal entry worksheet 567 Record the entry to assign costs of direct materials used. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record other actual factory overhead costs. Note: Enter debits before credits. Journal entry worksheet 1 4 5 Note: Enter debits before credits