02. Uni Table Co. had the following data Direct material purchased on account Direct material used Direct labor Manufacturing overhead incurred Manufacturing overhead applied $160,000 79,000 170,000 100,000 90,000 During the year, products costing $310,000 were completed, and products costing $316,000 were sold on account for $455,000 Required: Prepare journal entries to record the preceding transactions and events. (8 Journal entries)