6. The following data summarize the operations during the year. Prepare a journal entry for each transaction. A. Purchase of raw materials on account: $3,000 B. Raw materials used by Job 1: $500 C. Raw materials used as indirect materials: $100 D. Direct labor for Job 1: $300 E. Indirect labor incurred: $50 F. Factory utilities incurred on account: $700 G. Adjusting entry for factory depreciation: $250 H. Manufacturing overhead applied as percent of direct labor: 200% 1. Job 1 is transferred to finished goods J. Job 1 is sold: $3,000 K. Manufacturing overhead is over applied: $100​