Josie Inc. has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $121,600. b. Issued $114,700 in raw materials to production ($20,400 were not traceable to specific jobs). c. Incurred $129,546 in direct labor costs (14,394 hours) and $62,200 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,300 (paid in cash); depreciation on equipment $19,800, custodial supplies $5,900 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $74,000, sales commissions $87,400. f. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour. g. Completed jobs costing a total of $344,200. h. Sold jobs for $425,700 on account. The cost of the jobs was $340,500. 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.)