Boston, Inc. had the following activities during its most recent period of operations: (a) Purchased $180,000 of raw materials on credit. (b) Issued $150,000 of raw materials into production (80% direct; 20% indirect). (c) Incurred and paid factory labor costs of $200,000 cash (75% direct; 25% indirect). (d) Incurred and paid factory utilities costs of $18,000. (e) Recorded factory building depreciation of $25,000. (f) Applied factory overhead at 80% of direct labor costs. (g) Finished and transferred jobs totaling $275,000. (h) Sold jobs that had a total cost of $190,000. Required: Prepare journal entries to record the above transactions. (20 points possible)