Continuing with Jennifer's Home Remodeling suppose that the following additional transactions occurred:

a. Completed and charged the following jobs to Finished Goods: Job 13 for $9,000 and Job $14,000 for $13,000.

b. Sold job 13 for $12,000 and Job 14 for $15,000, both for cash.

c. Closed Manufacturing Overhead Control and Applied Manufacturing Overhead. Actual

Manufacturing overhead incurred for the month was $13,000. Any over- or underapplied overhead is written off to Cost of Goods Sold.

Show journal entries for these transactions. Include the entry to close the manufacturing overhead accounts to Cost of Goods Sold for the month of March.