Allenton 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	$	25,400
Work in process	$	74,400
Finished goods	$	28,400

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 46,400 machine-hours and incur $185,600 in manufacturing overhead cost. The following transactions were recorded for the year:

a.	Raw materials were purchased, $417,400.
b.	Raw materials were requisitioned for use in production, $434,000 ($381,400 direct and $52,600 indirect).
c.	The following employee costs were incurred: direct labor, $415,400; indirect labor, $61,400; and administrative salaries, $213,400.
d.	Selling costs, $142,400.
e.	Factory utility costs, $21,400.
f.	Depreciation for the year was $83,800 of which $74,400 is related to factory operations and $9,400 is related to selling, general, and administrative activities.
g.	Manufacturing overhead was applied to jobs. The actual level of activity for the year was 49,400 machine-hours.
h.	The cost of goods manufactured for the year was $1,005,400.
i.	Sales for the year totaled $1,417,400 and the costs on the job cost sheets of the goods that were sold totaled $990,400.
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. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.)

Transaction General Journal Debit Credit