Baldwin Company has provided the following information for 2019, the first year of the companys operations.
(i)	Purchased raw materials on account for $240,000.
(ii)	Issued $230,000 in raw materials to production ($32,000 were not traceable to specific jobs).
(iii)	Incurred $242,000 in direct labour costs (24,120 hours) and $92,500 in supervision costs (paid in cash).
(iv)	Incurred the following additional manufacturing overhead costs: factory utilities $24,000 (paid in cash); depreciation on equipment $45,000; indirect supplies $17,500 (paid in cash).
(v)	Incurred the following nonmanufacturing costs, both paid in cash: advertising $75,000 and sales salaries $88,000.
(vi)	Applied manufacturing overhead to jobs in process at a rate of $9 per direct labour hour.
(vii)	Completed jobs costing a total of $644,000.
(viii)	Sold jobs for $856,000 on account. The cost of the jobs was $642,000.
(ix)	Closed the manufacturing overhead account balance.
Required:
	Prepare general journal entries to record the information given above [Ignore narrations]. (10 marks)