Frontier Inc. has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $243,600. b. Issued $233,600 in raw materials to production ($35,600 were not traceable to specific jobs). c. Incurred $245,600 in direct labor costs (27,720 hours) and $96,100 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory utilities $27,600 (paid in cash); depreciation on equipment $48,600; Indirect supplies $21,100 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $78,600; sales salaries $91,600. f. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour. g. Completed jobs costing a total of $647,600. h. Sold jobs for $859,600 on account. The cost of the jobs was $645,600. i. Closed the manufacturing overhead account balance. Prepare the journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet