ABC, Corp. is a manufacturing firm that uses job-order costing. 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 50,000 machine-hours and incur $450,000 in manufacturing overhead cost. The following transactions were recorded for the year. a. Raw materials were purchased. $325,000. b. Raw materials were requisitioned for use in production, $175,000 ($100,000 direct and $75,000 indirect). c. The following employee costs were incurred: direct labor, $215,000; indirect labor, $40,000; and accountant salaries. $85,000. d. Advertising costs. $225,000. e. Factory rent costs, $25,000. f. Depreciation for the year was $150,000 of which $80,000 is related to factory operations and $70,000 is related to selling, general, and administrative activities. g. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 25,000 machine h. The cost of goods manufactured for the year was $490,000. i. Sales for the year totaled $980,000 and the costs on the job cost sheets of the goods that were sold totaled $350,000. j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold. Required: Prepare the appropriate journal entry for each of the items above (a. through j.). You can assume that all transactions with employees, customers, and suppliers were conducted in cash