Frontier Inc. has provided the following information for the year ended 20x8:

1. Purchased raw materials on account for $240,000.
2. Issued $230,000 in raw materials to production ($32,000 were not traceable to specific jobs).
3. Incurred $242,000 in direct labor costs (24,120 hours) and $92,500 in supervision costs (paid in cash).
4. Incurred the following additional manufacturing overhead costs: factory utilities $24,000 (paid in cash); depreciation on equipment $45,000; indirect supplies $17,500 (paid in cash).
5. Incurred the following nonmanufacturing costs, both paid in cash: advertising $75,000; sales salaries $88,000.
6. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour.
7. Completed jobs costing a total of $644,000.
8. Sold jobs for $856,000 on account. The cost of the jobs was $642,000.
9. 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.)