a.	Purchased raw materials on account for $120,600.
b.	Issued $115,000 in raw materials to production ($22,000 were not traceable to specific jobs).
c.	Incurred $100,639 in direct labor costs (14,377 hours) and $60,900 in supervision costs (paid in cash).
d.	Incurred the following additional manufacturing overhead costs: factory lease $23,400 (paid in cash); depreciation on equipment $18,200; custodial supplies $7,100 (paid in cash).
e.	Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,400; sales commissions $87,700.
f.	Applied manufacturing overhead to jobs in process at a rate of $10 per direct labor hour.
g.	Completed jobs costing a total of $343,100.
h.	Sold jobs for $425,900 on account. The cost of the jobs was $340,200.
i.	Closed the Manufacturing Overhead account balance.

Prepare the journal entries to record these transactions. (Omit the "$" sign in your response.)

Event	General journal	Debit	Credit
a.
b.
c.
d.
e.
f.
g.
h.
i.