Question - On January 1, 2017, Alpha Company had Job Al with an accumulated total cost of $37,800 as part of its beginning WIP balance. On January 15, $9,000 of direct materials was requisitioned into Job Al and $7,000 of direct material was requisitioned into Job B2. Alpha applies manufacturing overhead on the basis of $35 per machine hour. As of January 18, Job Al used 160 machine hours and Job B2 used 150 machine hours. January 19 payroll records recorded 300 hours of direct labor was charged to Job Al job at $40 per hour and 200 hours of direct labor was charged to Job B2 at $30 per hour. Job Al was completed on January 20. Use this information to prepare the January General Journal entries, without explanations, for all January 2017 transactions noted.