The following data summarize the operations during the year. A. Purchase of raw materials on account. $3,000 B. Raw materials used by Job 1. $500 C. Raw materials used as indirect materials. $100 D. Direct labor for Job 1. $350 E. Indirect labor incurred. $60 F. Factory utilities incurred on account. $700 G. Adjusting entry for factory depreciation. $200 H. Manufacturing overhead applied as % of direct labor. 250% I. Job 1 is transferred to finished goods. J. Job 1 is sold. $3,100 K. Manufacturing overhead is overapplied. $120 Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank. A. B. II II II II II II II II C. D. E. F. G II II II II H. I. J. II II K