Provide a description of the events at Smart's Corp.represented by each of the following journal entries:
Definitions:
Work-Centre Master File
A database or file that contains detailed information about each work center in a manufacturing facility, including capabilities, capacities, and scheduling data.
Efficiency
The ratio of the output obtained to the input used in the production process, measuring how well resources are utilized.
Gantt Charts
A type of bar chart that illustrates a project schedule, showing the start and finish dates of the various elements of a project.
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