Premier Products Uses the Following Account Titles For Each Transaction Described Below, Indicate Which Accounts Would Be

Premier Products uses the following account titles:
$$\begin{array} { | l | l | c | l | } \hline \text { A } & \text { Accounts payable } & \text { F. } & \text { Depreciation expense } \\\hline \text { B. } & \text { Raw materials inventory } & \text { G. } & \text { Accumulated depreciation } \\\hline \text { C. } & \text { Work in process inventory } & \text { H. } & \text { Wages and salaries payable } \\\hline \text { D. } & \text { Manufacturing overhead } & \text { I. } & \text { Wages and salaries expense } \\\hline \text { E. } & \text { Cost of goods sold } & \text { J. } & \text { Finished goods inventory } \\\hline\end{array}$$
For each transaction described below, indicate which accounts would be debited and credited under a job order cost system:
$$\begin{array} { | r | l | l | l | } \hline & & \text { Debit } & \text { Credit } \\\hline 1 & \text { Materials are purchased on account } & & \\\hline2&\text { Materials are placed into production }&&\\\hline 3 & \text { Direct labor cost is incurred } & & \\\hline 4 & \text { Depreciation is recorded on the factory equipment } & & \\\hline5 & \text { Manufacturing overhead is applied to units of product } & & \\\hline 6& \text { Cost of goods manufactured is recorded } & & \\\hline 7 & \text { Cost of goods sold is recorded } & & \\\hline\end{array}$$