Josie Inc. has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $121,100. b. Issued $114,700 in raw materials to production ($21,200 were not traceable to specific jobs). c. Incurred $115,152 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 $22,000 (paid in cash); depreciation on equipment $18,100; custodial supplies $6,800 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,400; sales commissions $86,300. f. Applied manufacturing overhead to jobs in process at a rate of $10 per direct labor hour. g. Completed jobs costing a total of $343,700. h. Sold jobs for $426,100 on account. The cost of the jobs was $340,700. . 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.) View transaction list View journal entry worksheet No Event General Journal Debit Credit 1 a Raw Materials Inventory 121,100 Accounts Payable 121,100 2 b 3 C Work in Process Inventory Manufacturing Overhead Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Cash 3 4 d 5 Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Cash Manufacturing Overhead Accumulated Depreciation Cash e Advertising Expense Sales Revenue Cash 6 f 7 8 9 h(1) Work in Process Inventory Manufacturing Overhead Finished Goods Inventory Work in Process Inventory Accounts Receivable Sales Revenue 9 h(2) Cost of Goods Sold 10 Manufacturing Overhead