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

Josie Inc. has provided the following information for the year ended 20x8 a. Purchased raw materials on account for $121,800. b. Issued $114,400 in raw materials to production ($20,100 were not traceable to specific jobs). C. Incurred $129,519 in direct labor costs (14,391 hours) and $61,900 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $22,500 (paid in cash); depreciation on equipment $19,500: custodial supplies $6,700 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,800; sales commissions $87,200. f. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour. g. Completed jobs costing a total of $344,600. h. Sold jobs for $425,200 on account. The cost of the jobs was $341,900. 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.)