Josie Incorporated has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $121,600. b. Issued $114,500 in raw materials to production ($20,200 were not traceable to specific jobs). c. Incurred $115,072 in direct labor costs (14,384 hours) and $61,000 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $22,500 (paid in cash); depreciation on equipmen $18,900; custodial supplies $5,600 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $74,900; 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 $343,400. h. Sold jobs for $425,700 on account. The cost of the jobs was $340,900. i. 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.