63. Manufacturing Data. The following data has been collected by the bookkeeper from the reports of superintendent and foremen, and from the inventories taken at the end of the month.
| Material issued to factory | 1,003.35 | |
| Material used for building repairs | 50.00 | |
| Inventories | ||
| Supplies | 45.00 | |
| Rent (unexpired) | 300.00 | |
| Power, heat, and light (Coal) | 150.00 | |
| Office supplies | 140.40 | |
| Goods in process—material | 602.00 | |
| Labor | 400.00 | 1,002.00 |
| ——— | ||
We will now close the ledger to ascertain manufacturing results for the month, by making the following adjusting entries in the journal—
Debit Manufacturing Account
for material issued to factory.
Debit Building Maintenance and Repairs
for material used in repairs.
Credit Material Purchases
for both of the above.