5. Josie Inc. has provided the following information for 2017. Prepare the journal entries to record these transactions. a. Purchased raw materials on account for $120,000. b. Issued $115,000 in raw materials to production ($22,000 were not traceable to specific jobs). c. Incurred $115,000 in direct labor costs (14,375 hours) and $62,500 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $24,000 (paid in cash); depreciation on equipment $20,000; custodial supplies $7,500 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $75,000; sales commissions $88,000. f. Applied manufacturing overhead to jobs in process at a rate of $10 per direct labor hour. g. Completed jobs costing a total of $345,000. h. Sold jobs for $425,000 on account. The cost of the jobs was $342,000. i. Closed the Manufacturing Overhead account balance.