In addition, the following transactions occurred in $2022$:

Raw materials purchased on account, $$70,500.$

Incurred factory labor, $$75,200,$ all is direct labor.

Incurred the following overhead costs during the year: utilities $$6,392,$ depreciation on manufacturing machinery $$7,520,$ manufacturing machinery repairs $$8,648,$ factory insurance $$8,460($Credit Accounts Payable and Accumulated Depreciation$).$

Assigned $$75,200$ of factory labor to jobs.

Applied $$33,840$ of overhead to jobs.

$($a$)$

Journalize the above transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$