Journalize the following transactions (Credit or Debit) omit explanations.

Journalize the following transactions for Malone Custom Furniture Manufacturing (omit explanations):  Post the entries (Debit and Credit

a.   Incurred and paid advertising expenses.  $3,500
   Debit    Credit

      



b.   Purchased raw materials on account, $27,000
   Debit    Credit


      


      

c.   Used in production: direct materials, $12,000; indirect materials, $5,500
   Debit    Credit


      


      


d.   Sold inventory on account, $64,000: cost of goods sold, $35,000.  The company uses the perpetual inventory system.

   Debit    Credit