Frontier Incorporated has provided the following information for the year ended $20\backslash$times $8.$a$.$ Purchased raw materials on account for $$242,600.$b$.$ Issued $$232,600$ in raw materials to production $($$$34,600$ were not traceable to specific jobs$).$ c Incurred $$244,600$ in direct labor costs $(26,720$ hours and $$95,100$ in supervision costs $($paid in cash$).$d$.$ Incurred the following additional manufacturing overhead costs: factory utilities $$26,600($paid in cash$)$; depreciation on equipment $$47,600$; indirect supplies $$20,100($paid in cash$).$e$.$ Incurred the following nonmanufacturing costs, both paid in cash: advertising $$77,600$; sales salaries $$90,600.$f$.$ Applied manufacturing overhead to jobs in process at a rate of $$9$ per direct labor hour.g$.$ Completed jobs costing a total of $$646\mathrm{.}600$h$.$ Sold jobs for $$858,600$ on account. The cost of the jobs was $$644,600.$I. Closed the manufacturing overhead account balance.Required:Prepare the journal entries to record these transactions.