Josie Inc. has provided the following information for the year ended 20x8:

1. Purchased raw materials on account for $120,000.
2. Issued $114,600 in raw materials to production ($21,100 were not traceable to specific jobs).
3. Incurred $100,723 in direct labor costs (14,389 hours) and $61,000 in supervision costs (paid in cash).
4. Incurred the following additional manufacturing overhead costs: factory lease $23,900 (paid in cash); depreciation on equipment $19,500; custodial supplies $6,500 (paid in cash).
5. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,800; sales commissions $86,200.
6. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour.
7. Completed jobs costing a total of $344,200.
8. Sold jobs for $426,500 on account. The cost of the jobs was $341,800.
9. 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.)