Mantel Manufacturing Company uses a job order cost accounting system. The following is a summary of transactions completed during its first year of operations:

a. Purchased materials on account, $435,000.

b. (1) Issued direct materials to production.
 

Job No. 1	$55,000	Job No. 4	$119,000
Job No. 2	76,000	Job No. 5	65,000
Job No. 3	59,800	Job No. 6	18,000

(2) Issued indirect materials to production, $11,900.

c. (1) Incurred factory labor costs.
 

Job No. 1	$34,000	Job No. 4	$76,000
Job No. 2	40,000	Job No. 5	38,000
Job No. 3	29,800	Job No. 6	12,000

(2) Incurred indirect labor costs, $10,000.

d. Incurred other factory overhead costs, $96,000.

e. Depreciation expense on factory equipment, $29,000.

f. Applied factory overhead, 65% of direct labor cost incurred on jobs.

g. Finished Job Nos. 1 to 2, 4 to 5 as products A, B, D, and E, respectively.

h. Shipped products A, B, and D and billed customers for $158,000, $210,000, and $362,000, respectively.

Prepare general journal entries for the foregoing transactions. Make compound entries for (b), (c), and (f), but with separate debits for each job.
 

 a - Bought materials on account. Material is debited by $435,000 and accounts payable is credited by $435,000.

b (1) -  Direct material issued to production for jobs 1 - 6. Work in process is debited by $55,000 , $76,000 , $59,800 , $119,000 , $65,000 and $18,000 for jobs 1 - 6 respectively. Material is credited by $392,800.

b (2) - Indirect material issued to production. Factory overhead is debited by $11,900 and materials is credited by $11,900.

c (1) - Direct labor is incurred for jobs 1 - 6. Work in process is debited by $34,000 , $40,000 , $29,000 , $76,000 , $38,000 and $12,000 for jobs 1 - 6 respectively. Wages payable is credited by $229,000.

c (2) - Indirect labor is incurred. Factory overhead is debited by $10,000 and wages payable are credited by $10,000.

d - Other factory overhead is incurred. Factory overhead is debited by $96,000 and accounts payable are credited by $96,000.

e - Depreciation on factory equipment is charged. Factory overhead is debited by $29,000 and accumulated depreciation is credited $29,000.

f - Factory overhead applied to work in process at 65% of Direct labor. Work in process is debited by $22,100 , $26,000 , $18,850 , 49,400 , $24,700 , $7,800 respectively for jobs 1 - 6. Factory overhead is credited by $148,850.

g - Jobs 1,2,4,5 are finished as products A,B,D,E. Finished goods (product A) is debited by $111,100 and work in process (Job no. 1) is credited by $111,100.

Finished goods (product B) is debited by $142,000 and work in process (Job no. 2) is credited by $142,000.

Finished goods (product D) is debited by $244,400 and work in process (Job no. 4) is credited by $244,400.

Finished goods (product E) is debited by $127,700 and  work in process (Job no. 5) is credited by $127,700.

h - Shipped product A,B,D.

Accounts Receivable is debited by $158,000 and sales is credited by $158,000.

Cost of goods sold is debited by 111,100 and finished goods (product A) is credited by $111,100.

Accounts Receivable is debited by $210,000 and sales is credited by $210,000.

Cost of goods sold is debited by $142,000 and finished goods (product A) is credited by $142,000.

Accounts Receivable is debited by $362,000 and sales is credited by $362,000.

Cost of goods sold is debited by $244,400 and finished goods (product A) is credited by $244,400.