A2 Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the companys inventory balances were as follows:

Raw materials..............	$26,000
Work in process...........	21,000
Finished goods.............	39,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 27,000 machine-hours and incur $189,000 in manufacturing overhead cost. The following transactions were recorded for the year:

a) Raw materials were purchased on credit, $412,000.

b) Raw materials were requisitioned for use in production, $418,000 ($390,000 direct and $28,000 indirect).

c) The following employee costs were incurred: direct labour, $157,000; indirect labour, $70,000.

d) Electricity costs incurred and paid by cash, $13,000.

e) Maintenance costs of factory equipment incurred and paid by cash, $95,000.

f) Manufacturing overhead was applied to jobs. The actual level of activity for the year was 26,000 machine-hours.

g) The cost of goods manufactured for the year was $747,000.

h) The costs on the job cost sheets of the goods that were sold totalled $732,000.

i) The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

Required:

Prepare the appropriate journal entry(es) for each of the items above (a. through to i).