1.How can having a personal brand on various social media platforms enhance one’s job security? 2.What qualities would you want associated with your personal brand? Why?
3.What promise can you make (and keep) to your future clients and employers?
4.How can you use a blog to market your personal brand?
5.How should you use LinkedIn Answers as a professional?
6.How might you go about securing an internship or job on LinkedIn?
7.How can you ensure that your personal brand remains credible?
8.Do you think technology and social media have made it easier or more difficult to make connections and find a job? Explain

a. Journal entries

Dec. 2

Raw Materials $400,000 (debit)

Accounts Payable $400,000 (credit)

Dec. 3

Work In Process : job no. 100 $100,000 (debit)

Raw Materials $100,000 (credit)

Dec. 9

Work In Process : job no. 101 $150,000 (debit)

Raw Materials $150,000 (credit)

Dec. 15

Work In Process : job no. 102 $30,000 (debit)

Raw Materials $30,000 (credit)

Dec. 28

Work In Process : job no. 100 $9,000 (debit)

Work In Process : job no. 101 $11,000 (debit)

Work In Process : job no. 102 $5,000 (debit)

Salaries Payable $100,000 (credit)

Dec. 28

Work In Process : job no. 100 $27,000 (debit)

Work In Process : job no. 101 $33,000 (debit)

Work In Process : job no. 102 $15,000 (debit)

Overheads $75,000 (credit)

Dec. 29

Finished Goods : job no. 100 $136,000 (debit)

Finished Goods : job no. 101 $194,000 (debit)

Work In Process : job no. 100 $136,000 (credit)

Work In Process : job no. 101 $194,000 (credit)

Dec. 30

Accounts Receivable $200,000 (debit)

Cost of Sales :  job no. 100 $136,000 (debit)

Sales Revenue $200,000 (credit)

Finished Goods : job no. 100 $136,000 (credit)

Dec. 31

Overheads $78,000 (debit)

Cash $78,000 (credit)

Dec. 31

Cost of Sales $3,000 (debit)

Overheads $3,000 (credit)

b. Cost of Goods Sold

Cost of Sales :  job no. 100              $136,000

Add Under - Applied Overheads        $3,000

Cost of Goods Sold                          $139,000

c. inventory balances

Work In Process Balance                 $50,000

Finished Goods Balance                 $194,000

Raw Materials Balance                    $120,000

d. Manufacturing Overheads Application

Manufacturing Overheads were under-applied by $3,000

Explanation:

Raw Materials Balance :

Raw Materials Purchase                $400,000

Less Materials Used

job no. 100                                     ($100,000)

job no. 101                                      ($150,000)

job no. 102                                      ($30,000)

Raw Materials Balance                 $120,000

Work In Process Balance :

Only job no. 102 was yet to be completed

Costs of this job is as follows :

Raw Materials                                   $30,000

Direct Labor                                        $5,000

Overheads                                         $15,000

Work In Process Balance                 $50,000

Finished Goods Balances :

Only Job 101 was completed and yet to be sold

Raw Materials                                   $150,000

Direct Labor                                        $11,000

Overheads                                         $33,000

Finished Goods Balance                 $194,000