Frontier incorporated has provided the following information for the year ended 208 : a. Purchased row materials on account for $241,400. b. Issued $231,400 in raw materials to production ( $33,400 were not traceable to specific jobs). c. Incurred $243,400 in direct labor costs (25,520 hours) and $93,900 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory utilities $25,400 (paid in cash); depreciation on equipment $46,400; indirect supplies $18,900 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash; advertising $76,400; sales salaries $89,400. 1. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour. 9. Completed jobs costing a total of $645,400. h. Sold jobs for $857,400 on account. The cost of the jobs was $643,400. 1. Closed the manufacturing overhead account balance. Journal entry worksheet . Record the purchase of raw materials on account. Note: Enter debits before credits. Journal entry worksheet 5678910 Record issue in raw materials to production (including the part which is not traceable to specific jobs). Note: Enter debits before credits. Journal entry worksheet . Record the entry for direct labor costs and supervision costs (paid in cash). Note: Enter debits before credits. Journal entry worksheet. Record the entry for additional manufacturing overhead costs: factory utilities (paid in cash); depreciation on equipment; indirect supplies (paid in cash). Note: Enter debits before credits. Journal entry worksheet