Job Order Cycle of Cleaver Manufacturing Company

Cleaver Manufacturing Company provided the following data for the month of January, 19B:
Raw Materials and Supplies:
Inventory, January 1, 19B                              $10,000
Purchases (all on credit) during January, 19B   30,000
Labor:
Accrued, January 1, 19B                               $ 3,000
Paid during January, 19B (ignore payroll taxes) 25,000
Factory Overhead Costs:
Supplies (issued from materials)                   $ 1 ,500
Indirect labor                                                  3,500
Depreciation                                                  1 ,000
Other factory overhead costs (all from outside suppliers on credit) . 14,500

Work in Process:                        Job #1               Job #2                Job #3          Total
Work in process 01-01,19B..   $1,000                                                              $1,000
Job costs during January, 19B:
Direct materials                          4,000                  $6,000               $5,000       1 5,000
Direct labor                                5,000                    8,000                 7,000        20,000
Factory overhead applied           5,000                    8,000                 7,000        20,000
Job #1 (started in December, 19A) was finished during January, 19B, and has been sold to a customer for $21,000 cash.
Job #2 (started in January, 19B) has not yet been finished.
Job #3 (started in January, 19B) was finished during January, 19B, and is in the finished goods warehouse awaiting customer's disposition.
Finished Goods:
Inventory, January 1 , 1 9B $ -0-

Required: Journal entries, with detail for the respective job orders and factory overhead subsidiary records, to record these transactions
(a) Purchases of materials during January on credit.
(b) Labor paid during January.
(c) Labor cost distribution for January.
(d) Materials issued during January.
(e) Depreciation for January.
(f) Acquisition of other overhead costs on credit during January.
(g) Overhead applied to production during January.
(h) Jobs completed and transferred to finished goods during January.
(i) Sales revenue for January.
(j) Cost of goods sold for January.