Question

1. Purchased $175,000 of materials on account.          
2. Issued $180,000 in direct materials to the production department.          
3. Issued $17,800 of supplies from the materials inventory.          
4. Paid for the materials purchased in transaction (1) using cash.          
5. Direct labor employees earned $125,000, and indirect labor employees earned $50,000; both were charged to Wages Payable.          
6. Paid $45,000 cash for utilities, maintenance, and other miscellaneous items for the manufacturing shop.          
7. 70% of Works-in-Process were completed during the month.          
8. 90% of completed goods were sold.          
9. Recognized depreciation on property, plant, and equipment of $54,000.          
10. Applied manufacturing overhead for the month on the basis of 120% of direct labor costs.          
          
The following beginning balances appeared in the inventory accounts of Vita Nova as of March 1st.          
Materials Inventory $56,000          
1. Purchased $175,000 of materials on account.          
2. Issued $180,000 in direct materials to the production department.          
3. Issued $17,800 of supplies from the materials inventory.          

General Journal              
Date   Accounts   Post Ref.   Dr.   Cr.
a              
              
              
b              
              
              
c              
              
              
d              
              
              
e              
              
              
f              
              
              
g              
              
              
h              

Required to fill out the General journal

Answer 1