Journalize the entries for the following summarized operations related to production for a company using a job order cost system:

a$.$ Materials purchased on account $$176,000$

b$.$ Materials requisitioned:

For production orders

$153,700$

For general factory use

$2,700$

c$.$ Factory labor used:

On production orders

$141,300$

For general factory purposes

$12,000$

d$.$ Depreciation on factory equipment

$37,000$

e$.$ Expiration of prepaid expenses, chargeable to factory

$6,100$

f$.$ Factory overhead costs incurred on account

$76,000$

g$.$ Factory overhead applied, based on machine hours

$105,300$

h$.$ Jobs finished

$415,300$

i$.$ Jobs shipped to customers:

Selling price $($assume all sold on account$)$

$638,000$

Cost of goods sold

$412,000$

If an amount box does not require an entry, leave it blank.

a$.$

b$.$