Jennifer's Home Remodeling worked on three jobs during March. Job 13 was in process on March 1 with total charges of $5,500. During the month, the following additional transactions occurred.

a. Purchased $10,000 worth of new materials on account.

b. Charged materials to jobs as follows: $1,000 to Job 13, $4,000 to Job 14, $3,000 to Job 15, and $2,000 as indirect materials.

c. Charged labor to jobs as follows: $1,000 to Job 13, $3,000 to Job 14, $2,000 to Job 15, and $1,000 as indirect labor.

d. Incurred indirect expenses totaling $13,000 including depreciation of $4,000. This also included credits of $9,000 to Accounts Payable.

e. Applied manufacturing overhead for March to Work in Process based on materials used in each job. The predetermined rate was based on expected materials of $80,000 and expected overhead of $120,000 for this year.

Show the journal entries to record these transactions.