Findlay company uses a job-order costing system. The following data relate to the month of October, the first month of the company's fiscal year:

10/1 Raw materials purchased on account, $210,000

10/7 Raw materials issued to production, $190,000. (80% direct and 20% indirect)

10/8 Direct labor cost issued to production, $49,000; and indirect labor cost incurred $21,000

10/22 The company applies manufacturing overhead cost to production on the basis of $4.00 per machine hour. There were 75,000 machine hours recorded for October.

10/25 Production orders costing $510,000 according to their job-cost sheets were completed during October and transferred to Finished Goods.

10/29 Sales were made to customers. The cost of goods sold amounted to $370,000 of goods from the warehouse.

Prepare journal entries to record the information given above.