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a. Putih Bhd had the following transactions in September: Balance @ 1 September Balance @ 30 September Raw materials A 20,000kg RM300,000 5,500kg September 1 Total payroll accrued of RM50,000, direct labor was RM30,000 and indirect labor was RM20,000. 2 Issued a purchase order to supplier T Bhd requesting 15,000kg of raw materials at RM10.00 per kg. 5 Factory electricity costs totaling RM3,500 were paid in cash. 7 The shipment of raw materials is received together with the invoice from supplier T Bhd. 10 Raw materials purchased on 7 September amounting to RM40,000 were returned to the supplier T Bhd 15 Raw materials requisitioned totaled 25,500 kg. The company uses FIFO costing. 18 The company policy is to use the reducing balance method in calculating depreciation expense. 18 1 The company policy is to use the reducing balance method in calculating depreciation expense. Cost Accumulated Reducing depreciation balance RM'000s RM 000s % Factory machinery 2,000 20 Office equipment 1,000 190 10 720 23 Cost of completed production transferred to storage RM120,000. 25 Sales on account were RM200,000, 25% of which was collected. The cost of goods sold was 65% of the sales price. Required: Prepare joumal entries for the above transactions with reference to the main categories of direct materials, direct labor and overhead costs in work in progress, finished goods and sales, where applicable. Detail appropriate descriptions for each set of journal entries