Information on Kwon Manufacturing$$s activities for its first month of operations follows:

Purchased $$100,200$ of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job $201$ $ $48,400$

Job $20223,800$

Total direct materials $72,200$

Indirect materials $8,820$

Total materials used $ $81,020$

Time tickets show the following labor used for the month.

Job $201$ $ $39,400$

Job $20212,800$

Total direct labor $52,200$

Indirect labor $24,400$

Total labor used $ $76,600$

Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materials cost.

Transferred Job $201$ to Finished Goods Inventory.

Sold Job $201$ for $$164,360$ on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment $ $32,200$

Rent on factory building $($payable$)520$

Factory utilities $($payable$)820$

Expired factory insurance $3,200$

Total other factory overhead costs $ $36,740$

Prepare journal entries to record the transactions reflected in items a through g$.$