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-hours. 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.