Josie Inc. has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $121,100. b. Issued $114,400 in raw materials to production ($20,100 were not traceable to specific jobs). c. Incurred $100,688 in direct labor costs (14,384 hours) and $61,500 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,400 (paid in cash); depreciation on equipment $19,200; custodial supplies $7,300 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,400; sales commissions $86,800. f. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour. g. Completed jobs costing a total of $344,900. h. Sold jobs for $426,700 on account. The cost of the jobs was $340,700. 1..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 Journal entry worksheet 3, 4 5 6 7 8 9 10 Record purchase of raw material on account. Note: Enter debits before credits Event General Journal Debit Credit