Ialani Corp. uses a job order costing system for the yachts it constructs. On September 1, the company had the following account balances:

Raw Material Inventory	$531,840
Work in Process Inventory	2,420,160
Cost of Goods Sold	7,782,400

On September 1, the three jobs in Work in Process Inventory had the following balances:

Job #75	$938,240
Job #78	426,560
Job #82	1,055,360

The following transactions occurred during September: 09-01 Purchased $3,104,000 of raw material on account. 09-04 Issued $3,040,000 of raw material as follows: Job #75, $463,360; Job #78 $404,160 ; Job #82, $1,587,520 ; Job #86, $499,840 ; and indirect material, $85,120 09-15 Prepared and paid the $1,211,200 factory payroll for September 115. Analysis of this payroll showed the following information:

	Hours	Dollars
Job #75	15,456	$135,360
Job #78	42,112	427,520
Job #82	32,480	324,800
Job #86	16,448	177,280
Indirect labor wages		146,240

09-15 On each payroll date, Ialani Corp. applies manufacturing overhead to jobs at a rate of $12.50 per direct labor hour. 09-15 Job #75 was completed, accepted by the customer, and billed at a selling price of cost plus 30 percent. Selling prices are rounded to the nearest whole dollar. 09-20 Paid the following monthly factory bills: utilities, $63,360 ; rent, $112,960 ; and accounts payable (accrued in August), $314,880. 09-24 Purchased raw material on account, $998,400. 09-25 Issued $1,146,240 of direct material as follows: Job #78, $247,680 ; Job #82, $340,160; Job #86, $558,400 ; indirect material issued was $89,280. 09-30 Recorded additional factory overhead costs as follows: depreciation, $1,294,400; expired prepaid insurance, $264,640 ; and accrued taxes and licenses, $371,840. 09-30 Recorded and paid the factory payroll for September 1630 of $1,143,040. Analysis of the payroll follows:

	Hours	Dollars
Job #78	14,304	$283,840
Job #82	21,840	365,440
Job #86	15,968	389,760
Indirect labor wages		104,000

09-30 Applied overhead for the second half of the month to jobs.

a. Journalize the September transactions. Note: Record any multiple debits or any multiple credits in alphabetical order by account name.