Dec 1:Raw materials purchased on account, $22,000.Dec 5:The first order you received was to manufacture a table using a table top and four legs. This is your Job #1. All raw materials needed for Job #1 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 #1 Cost Sheet)Dec 10:The following employee costs were incurred but not paid during the month:Direct labor for Job #1, consisted of 60 hours at a rate of $70 per hour, totaling $4,200. (After you journalize this entry please enter the information into Job #1 Cost Sheet)Salary for factory supervisor $2,500. Administrative salary $1,500. Dec 12: Manufacturing overhead cost was applied based on direct labor hours to Job #1 using the POHR calculated in Question 1. (After you journalize this entry please enter the information into Job #1 Cost Sheet)Dec 15: The second order you received was to manufacture a table using a table top, four legs and a drawer. 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 $700.Dec 17:Advertising costs incurred but not paid for the month was $1,200.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 $1,700 ($1,400 for the factory and $300 for selling and administrative offices). Dec 26: Job #1 was completed and transferred to Finished Goods during the month.Dec 28:The completed table from Job #1 was sold on account to the customer for $27,000 during the month. (Hint: Make sure to account for the cost of the table that was sold using the cost from the job cost sheet.)Dec 31:By the end of the month, 30 hours of direct labor were incurred at a rate of $70 per hour, totaling $2,100 to begin production on job #2. The employees will be paid next month. 5 - What is the ending balance for accounts payable? 6 - From the Schedule of Cost of Goods Manufactured, what are the raw materials used in production? 7 - What is the actual manufacturing overhead cost incurred during December? 8 - What is the total applied manufacturing overhead cost during December? 9 - What is the unadjusted cost of goods sold? PLEASE HELP 5-9B