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.	$300
E. Indirect labor incurred.	$60
F. Factory utilities incurred on account.	$750
G. Adjusting entry for factory depreciation.	$300
H. Manufacturing overhead applied as % of direct labor.	150%
I. Job 1 is transferred to finished goods.
J. Job 1 is sold.	$3,100
K. Manufacturing overhead is overapplied.	$80

Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank.

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B.		fill in the blank 8	fill in the blank 9
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C.		fill in the blank 14	fill in the blank 15
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D.		fill in the blank 20	fill in the blank 21
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E.		fill in the blank 26	fill in the blank 27
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F.		fill in the blank 32	fill in the blank 33
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G.		fill in the blank 38	fill in the blank 39
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H.		fill in the blank 44	fill in the blank 45
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I.		fill in the blank 50	fill in the blank 51
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J.		fill in the blank 56	fill in the blank 57
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K.		fill in the blank 68	fill in the blank 69
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