create journal entires to rexord the transactions given

Ravsten Compony uses n job-order costing system, On Janunry 1. the beginning of the cuttent year, the compary's ifveritory baidncis were as follows: The company applies overheod cost to jobs on the basis of machine-hours. For the current yeat, the compary estimated that it wroild work 36,000 machine-hours and incur $159,480 in manufacturing oyerthead cost. The following thansoctons were recorded for the year: a. Raw materiais were purchased on account: $209,000. b. Raw materials were requisitioned for use in production: $199.000 (80\% difect and 20 . indirect) c. The following costs were incurfed for employee services: d. Heat, power, and water costs were incurred in the factory: $43,800. e. Prepaid insurance expired during the year; $11,800 (90\% relates to factory operations, and 10% relates to selling and administrakive activities). f. Advertising costs were incurred, $51,800. 9. Depreciation was recorded for the year; $61,200 (85\% relates to facton rations, and 15%; ates to selling and administrative activities). h. Manufacturing overhead cost was applied to production. The company recorded 40,000 machine-hours for the year. 1. Goods that cost $501,600 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. j. Sales for the year totalied $763,000 and were all on account. The total cost to manufacture these goods according to their job cost sheets was $493,000