Collins Company uses a job-order costing system. At the beginning of the current year, the following estimates were made as a basis for computing the predetermined overhead rate for the year:

Manufacturing overhead cost: $400,000

Direct materials cost: $200,000

The following transactions took place during the year (all purchases and services were acquired on account):

a.) Raw materials purchased $90,000.

b.) Raw materials used in production as direct materials $100,000.

c.) Utility costs incurred in the factory $23,000.

d.) Salaries and wages incurred as Direct labour $200,000, Indirect labour $100,000, Administrative salaries $125,000.

e.) Maintenance costs incurred in the factory $25,000

f.) Advertising costs incurred $106,000

g.) Depreciation recorded for the year $80,000, of which 80% relates to factory assets and the remainder relates to selling and administrative assets.

h.) Rental cost incurred on buildings $75,500 (75% of the space is occupied by the factory, and 25% is occupied by sales and administration).

Required:

Prepare journal entries to record the information above.