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