Josie Inc. has provided the following information for the year ended 20x8: X 01:06:20 a. Purchased raw materials on account for $120,800. b. Issued $114,000 in raw materials to production ($21,600 were not traceable to specific jobs). c. Incurred $100,737 in direct labor costs (14,391 hours) and $60,700 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,500 (paid in cash); depreciation on equipment $19,900; custodial supplies $6,400 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $74,500; sales commissions $86,400. f. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour. g. Completed jobs costing a total of $344,100. h. Sold jobs for $425,500 on account. The cost of the jobs was $341,500. 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.) View transaction list Journal entry worksheet Record the entry for direct labor costs and supervision costs (paid in cash). Note: Enter debits before credits. Event General Journal Debit Credit C Manufacturing Overhead Record entry Clear entry View general journal