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

a$.$ Purchased $$100,700$ of raw materials on credit.

b$.$ Materials requisitions show the following materials used for the month.

c$.$ Time tickets show the following labor used for the month.

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

e$.$ Transferred Job $201$ to Finished Goods Inventory.

f$.$ Sold Job $201$ for $$165,860$ on credit.

g$.$ Incurred the following actual other overhead costs for the month.

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

Journal entry worksheet

Note: Enter debits before credits.