6. on december 31, the last work day of the year for the knitters, review the source documents on the time tickets panel. a. journalize the entry to record the addition of direct labor to work in process for the period december 16 through december 31.* b. journalize the entry to record the addition of factory overhead to work in process for the period december 16 through december 31.* c. on the job cost sheets panel, add the appropriate amount of direct labor and factory overhead costs to the job cost sheet for job 83 for the period december 16 through december 31. 7. on december 31, journalize the following transactions.* note that expenses (b), (c), and (d) were paid in cash. a. one month’s depreciation on equipment b. one month’s payroll for all employees c. one month’s rent of $2,000 d. one month’s utilities of $1,275 8. on december 31, prepare the journal entry to dispose of the balance in the factory overhead account.* 9. what are the balances in the following accounts as of december 31? a. materials b. work in process c. finished goods d. factory overhead e. cost of goods sold