The following information relates to the manufacturing operations of Morrhead Manufacturing during the month of July. The company uses job order costing.
a. Purchases of direct materials during the month amount to $80,000. (All purchases were made on account.)
b. Materials issued for various jobs in process during the month total $86,000.
c. Time cards of direct workers show 1,600 hours worked on various jobs during the month, for a total direct labor cost of $67,000.
d. Direct workers were paid $63,000 in July.
e. Actual overhead costs for the month amount to $126,000 (for simplicity, you may credit Accounts Payable).
f. Overhead is applied to jobs at a rate of $75 per direct labor hour.
g. Jobs with total accumulated costs of $280,000 were completed during the month.
h. During July, units costing $164,000 were sold for $272,000. (All sales were made on account.)
i. Any balance remaining in the Manufacturing Overhead control account at the end of the month is closed directly to Cost of Goods Sold.

Instructions
Prepare general journal entries to summarize each of these transactions in the company’s general ledger accounts.