Chapter 26, Problem 8SPA

JOURNAL ENTRIES FOR MATERIAL, LABOR, AND OVERHEAD Eto Manufacturing had the following transactions during the month:

1. (a) Purchased raw materials on account, $70,000.
2. (b) Issued direct materials to Job No. 300, $25,000.
3. (c) Issued indirect materials to production, $10,000.
4. (d) Paid biweekly payroll and charged direct labor to Job No. 300, $8,000.
5. (e) Paid biweekly payroll and charged indirect labor to production, $3,000.
6. (f) Issued direct materials to Job No. 301, $20,000.
7. (g) Issued indirect materials to production, $4,000.
8. (h) Paid miscellaneous factory overhead charges, $6,000.
9. (i) Paid biweekly payroll and charged direct labor to Job No. 301, $10,000.
10. (j) Paid biweekly payroll and charged indirect labor to production, $2,000.

REQUIRED

Prepare general journal entries for transactions (a) through (j).