Jax company manufactures environmentally friendly grocery bags. During the month of September the following occurred. a. Materials were purchased on account for $23,175. b. Material totaling $19,000 were requisitioned for use in production. c. Direct labour payroll for the month was $17,850 with an average wage rate of $8.50/hour. d. Actual overhead of $15,500 was incurred and paid. e. Manufacturing overhead is charged to production at the rate of $7 per direct labour hour. f. Completed units costing $36,085 were transferred to finished goods. g. Bags costing $30,000 were sold on account for $36,000. 

Required: Prepare the journal entries for the preceding events.