Josie Incorporated has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $120,100. b. Issued $114,400 in raw materials to production ($20,900 were not traceable to specific jobs). c. Incurred $115,120 in direct labor costs (14,390 hours) and $61,000 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,200 (paid in cash); depreciation on equipment. $18,500; custodial supplies $7,200 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,500; sales commissions $88,000. f. Applied manufacturing overhead to jobs in process at a rate of $11 per direct labor hour. g. Completed jobs costing a total of $344,800. h. Sold jobs for $426,500 on account. The cost of the jobs was $341,900. 1. Closed the Manufacturing Overhead account balance. Required: Prepare the journal entries to record these transactions. Note: 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 < 1 2 3 4 5 6 7 8 9 10 Record purchase of raw material on account. Note: Enter debits before credits. Event a General Journal Debit Credit