Erkens Company uses a job costing system with normal costing and applies factory overhead on the basis of machine hours. At the beginning of the year, management estimated that the company would incur $1,860,000 of factory overhead costs and use 60,000 machine hours.

Erkens Company recorded the following events during the month of April:

1. Purchased214,000pounds of materials on account; the cost was $5.10per pound.
2. Issued137,000pounds of materials to production, of which23,500pounds were used as indirect materials.
3. Incurred direct labor costs of $325,000 and $57,000 of indirect labor costs.
4. Recorded depreciation on equipment for the month, $79,100.
5. Recorded expired insurance costs for the manufacturing property, $5,200.
6. Paid $10,200 cash for utilities and other miscellaneous items for the manufacturing plant.
7. Completed Job H11 costing $9,200 and Job G28 costing $85,500 during the month and transferred them to the Finished goods inventory account.
8. Shipped Job G28 to the customer during the month. The job was invoiced at 35% above cost.
9. Used 11,100 machine hours during April.

Required: Prepare journal entries to record the events that occurred during April.