The following data summarize the operations during the year. A. Purchase of raw materials on account. $2,900 B. Raw materials used by Job 1. $450 C. Raw materials used as indirect materials. $150 D. Direct labor for Job 1. $250 E. Indirect labor incurred. $60 F. Factory utilities incurred on account. $750 G. Adjusting entry for factory depreciation. $250 H. Manufacturing overhead applied as % of direct labor. 150% I. Job 1 is transferred to finished goods. J. Job 1 is sold. $2,900 K. Manufacturing overhead is overapplied. $100 Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank