Brown Company makes copper fire pits. Each job is unique in size and design so Brown Company uses a job order costing system to account for the fire pits. During 2021, the following transactions occurred: 1. Brown purchased raw materials for $125,000 on account. 2. Brown used $150,000 of raw materials in production. Ninety percent were direct materials and 10 percent were indirect materials. 3. $72,000 of direct labor and $30,000 of indirect labor was incurred and paid. 4. Other manufacturing overhead incurred on account and totaled $55,000. 5. Brown applied overhead at 150% of direct labor cost. 6. Brown completed production on goods costing $275,000. 7. Brown sold $520,000 of fire pits. The cost of the fire pits was $330,000. All goods were sold on account. 8. Brown closes over- or underapplied overhead to Cost of Goods Sold. (Hint: Prepare a t-account to calculate the balance in the manufacturing overhead account.) Required: Prepare the journal entries for the transactions. Use the number of the transaction for the date. Note: Journal entries can be tricky in D2L. You may show your entry like this: DEBIT Account A 100 CREDIT Account B 100