The second order you received was to manufacture a table using a table top, four legs and a drawer. Dec 15: This is your Job \#2. All raw materials needed for Job \#2 were requested from the material storage for use during the month. All materials are direct. (After you journalize this entry please enter the information into Job \#2 Cost Sheet) Dec 16: Factory rent incurred but not paid for the month was $1,300. Dec 17: Advertising costs incurred but not paid for the month was $1,400. Dec 20: Depreciation on equipment for the month of December was $1,250 ( $950 for equipment used in the factory and $300 for equipment used in selling and administrative activities). Dec 23: Property insurance incurred but not paid $2,250($1,900 for the factory and $350 for selling and administrative offices). Dec 26: Job \#1 was completed and transferred to Finished Goods during the month. The completed table from Job \#1 was sold on account to the customer for $22,000 during the Dec 28: month. (Hint: Make sure to account for the cost of the table that was sold using the cost from the job cost sheet.) By the end of the month, 30 hours of direct labor were incurred at a rate of $45 per hour, totaling Dec 31: $1,350 to begin production on job \#2. The employees will be paid next month. (After you journalize this entry please enter the information into Job \#2 Cost Sheet) Manufacturing overhead cost was applied using the direct labor hours from Job #2 and the POHR calculated in Question 1. (After you journalize this entry please enter the information into Job #2 Dec 31: calculated