Josie Inc. has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $121,400. b. Issued $114,200 in raw materials to production ($22,000 were not traceable to specific jobs). c. Incurred $100,758 in direct labor costs (14,394 hours) and $61,100 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,500 (paid in cash); depreciation on equipment $18,100; custodial supplies $6,200 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,300; sales commissions $87,500. f. Applied manufacturing overhead to jobs in process at a rate of $11 per direct labor hour. g. Completed jobs costing a total of $344,600. h. Sold jobs for $425,600 on account. The cost of the jobs was $341,500. i. Closed the Manufacturing Overhead account balance. Prepare the journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)