Trial Balance: Cash $ 35,000 Accounts Receivable 65,000 Finished Goods 120,000 Work in Process 58,683 Materials 14,000 Building 580,000 Accum. Deprec.—Building $ 43,500 Factory Equipment 440,000 Accum. Deprec.—Factory Equipment 110,000 Office Equipment 90,000 Accum. Deprec.—Office Equipment 33,750 Accounts Payable 85,000 Notes Payable 100,000 Capital Stock 470,000 Retained Earnings 560,433 Total $1,402,683 $1,402,683 During the month of August, the following transactions took place: a. Purchased raw materials at a cost of $55,000 and general factory supplies at a cost of $18,000 on account. (NOTE: Materials account includes both materials and supplies.) b. Issued raw material to be used in production, costing $45,500, and miscellaneous factory supplies, $13,500. c. Recorded the payroll, the payment to the employees, and the distribution of the wages and salaries for the month. The distribution is as follows: selling salaries, $5,000, administrative salaries, $7,000, and factory wages (including $10,000 indirect labor), $48,000. d. Incurred other expenses on account totaling $9,000. Thirty percent of this amount is allocable to the office and selling functions. e. Recorded depreciation for the month at an annual rate of 5% on the building, 20% on the factory equipment, and 25% on the office equipment. The sales and administrative staff use approximately one-fourth of the building for its offices. f. Transferred total factory overhead to Work in Process. g. Paid $10,000 on the note that was due this month. h. Completed and transferred goods totaling $95,000 to the finished goods storeroom. i. Sold goods costing $173,000, on account. The company uses a 75% mark-on percentage. j. Received $284,000 from customers on account. k. Paid creditors $163,000. How would I journalize this?

Question

Trial Balance:

Cash	$ 35,000
Accounts Receivable	65,000
Finished Goods	120,000
Work in Process	58,683
Materials	14,000
Building	580,000
Accum. Deprec.—Building		$ 43,500
Factory Equipment	440,000
Accum. Deprec.—Factory Equipment		110,000
Office Equipment	90,000
Accum. Deprec.—Office Equipment		33,750
Accounts Payable		85,000
Notes Payable		100,000
Capital Stock		470,000
Retained Earnings		560,433
Total	$1,402,683	$1,402,683

During the month of August, the following transactions took place:

a.	Purchased raw materials at a cost of $55,000 and general factory supplies at a cost of $18,000 on account. (NOTE: Materials account includes both materials and supplies.)
b.	Issued raw material to be used in production, costing $45,500, and miscellaneous factory supplies, $13,500.
c.	Recorded the payroll, the payment to the employees, and the distribution of the wages and salaries for the month. The distribution is as follows: selling salaries, $5,000, administrative salaries, $7,000, and factory wages (including $10,000 indirect labor), $48,000.
d.	Incurred other expenses on account totaling $9,000. Thirty percent of this amount is allocable to the office and selling functions.
e.	Recorded depreciation for the month at an annual rate of 5% on the building, 20% on the factory equipment, and 25% on the office equipment. The sales and administrative staff use approximately one-fourth of the building for its offices.
f.	Transferred total factory overhead to Work in Process.
g.	Paid $10,000 on the note that was due this month.
h.	Completed and transferred goods totaling $95,000 to the finished goods storeroom.
i.	Sold goods costing $173,000, on account. The company uses a 75% mark-on percentage.
j.	Received $284,000 from customers on account.
k.	Paid creditors $163,000.