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

Raw materials	$	24,300
Work in process	$	73,300
Finished goods	$	27,300

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 45,300 machine-hours and incur $181,200 in manufacturing overhead cost. The following transactions were recorded for the year:

a.	Raw materials were purchased, $416,300.
b.	Raw materials were requisitioned for use in production, $423,000 ($380,300 direct and $42,700 indirect).
c.	The following employee costs were incurred: direct labor, $414,300; indirect labor, $60,300; and administrative salaries, $212,300.
d.	Selling costs, $141,300.
e.	Factory utility costs, $20,300.
f.	Depreciation for the year was $81,600 of which $73,300 is related to factory operations and $8,300 is related to selling, general, and administrative activities.
g.	Manufacturing overhead was applied to jobs. The actual level of activity for the year was 48,300 machine-hours.
h.	The cost of goods manufactured for the year was $1,004,300.
i.	Sales for the year totaled $1,416,300 and the costs on the job cost sheets of the goods that were sold totaled $989,300.
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. (Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

	General Journal	Debit	Credit
a.	(Click to select) Manufacturing overhead Selling expense Administrative salary expense Finished goods Depreciation expense Cash Work in process inventory Raw materials inventory
	(Click to select) Administrative salary expense Depreciation expense Selling expense Manufacturing overhead Work in process inventory Finished goods Cash Raw materials inventory
b.	(Click to select) Raw materials inventory Finished goods Selling expenses Cash Manufacturing overhead Work in process inventory Administrative salary expense Accumulated depreciation
	(Click to select) Finished goods Accumulated depreciation Work in process inventory Administrative salary expense Selling expenses Cash Raw materials inventory Manufacturing overhead
	(Click to select) Finished goods Cash Selling expenses Depreciation expense Accumulated depreciation Raw materials inventory Work in process Manufacturing overhead
c.	(Click to select) Manufacturing overhead Work in process inventory Depreciation expense Selling expenses Administrative salary expense Accumulated depreciation Finished goods
	(Click to select) Finished goods Depreciation expense Manufacturing overhead Work in process inventory Administrative salary expense Selling expenses Accumulated depreciation
	(Click to select) Manufacturing overhead Work in process inventory Administrative salary expense Selling expenses Depreciation expense Accumulated depreciation Finished goods
	(Click to select) Manufacturing overhead Work in process inventory Accumulated depreciation Depreciation expense Cash Selling expense Raw materials inventory Finished goods
d.	(Click to select) Depreciation expense Selling expenses Finished goods Work in process Manufacturing overhead Raw materials inventory Administrative salary expense Cash
	(Click to select) Raw materials inventory Accumulated depreciation Work in process inventory Finished goods Depreciation expense Cash Selling expense Manufacturing overhead
e.	(Click to select) Finished goods Manufacturing overhead Depreciation expense Accumulated depreciation Cash Raw materials inventory Work in process inventory Selling expense
	(Click to select) Work in process inventory Manufacturing overhead Depreciation expense Raw materials inventory Accumulated depreciation Selling expense Finished goods Cash
f.	(Click to select) Finished goods Selling expenses Depreciation expense Rent expense Work in process inventory Accumulated depreciation Manufacturing overhead Cash
	(Click to select) Selling expenses Depreciation expense Cash Rent expense Finished goods Manufacturing overhead Accumulated depreciation Work in process inventory
	(Click to select) Work in process inventory Manufacturing overhead Depreciation expense Selling expense Cash Accumulated depreciation Raw materials inventory Finished goods
g.	(Click to select) Depreciation expense Work in process Accumulated depreciation Finished goods Selling expense Cash Manufacturing overhead Raw materials inventory
	(Click to select) Accumulated depreciation Manufacturing overhead Work in process inventory Depreciation expense Cash Finished goods Raw materials inventory Selling expense
h.	(Click to select) Selling expense Work in process Depreciation expense Manufacturing overhead Raw materials inventory Finished goods Accumulated depreciation Cash
	(Click to select) Work in process Manufacturing overhead Cash Finished goods Accumulated depreciation Raw materials inventory Depreciation expense Selling expense
i.	(Click to select) Work in process Manufacturing overhead Selling expense Raw materials inventory Finished goods Cash Sales Depreciation expense
	(Click to select) Sales Selling expense Work in process Depreciation expense Manufacturing overhead Raw materials inventory Cash Accumulated depreciation
	(Click to select) Raw materials inventory Cost of goods sold Selling expense Depreciation expense Finished goods Work in process Sales Manufacturing overhead
	(Click to select) Finished goods Work in process Raw materials inventory Cash Manufacturing overhead Cost of goods sold Depreciation expense Selling expense
j.	(Click to select) Manufacturing overhead Cash Depreciation expense Work in process Cost of goods sold Raw materials inventory Accumulated depreciation Finished goods
	(Click to select) Accumulated depreciation Raw materials inventory Selling expense Cost of goods sold Manufacturing overhead Finished goods Cash Work in process inventory