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Prepare journal entries to record items (a) through (f) above [ignore item (g) for the moment]. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) View transaction list Journal entry worksheet < 1 2 3 4 5 6 Manufacturing overhead cost was applied to production on the basis of 40,650 machine-hours actually worked during the month. Note: Enter debits before credits. Transaction. General Journal Debit Credit