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Prepare summary journal entries to record the following transactions for a company in its first month of operations. a. Raw materials purchased on account, $98,000. b. Direct materials used in production, $41,500. Indirect materials used in production, $18,800. c. Paid cash for factory payroll, $45,000. Of this total, $33,000 is for direct labor and $12,000 is for indirect labor. 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. Sold jobs on account for $90,000. The jobs had a cost of $63,000. View transaction list Journal entry worksheet Record the cost of the jobs sold. Note: Enter debits before credits General Journal Debit Credit Transaction g(1) Prepare summary journal entries to record the following transactions for a company in its first month of operations a. Raw materials purchased on account. $98.000 b. Direct materials used in production, $41,500. Indirect materials used in production, $18,800. c. Paid cash for factory payroll, $45,000. Of this total, $33,000 is for direct labor and $12,000 is for indirect labor 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. Sold jobs on account for $90,000. The jobs had a cost of $63,000. View transaction list Journal entry worksheet 1 2 3 4 5 6 7 Record sales on account. Note: Enter debits before credits General Journal Debit Credit Transaction 9(2)