Journalize the following entries

The Polaris Company uses a job$-$order costing system. The following transactions occurred in October:

a Raw materials purchased on account, $$210,000.$

b Raw materials used in production, $$190,000($$$178,000$ direct materials and $$12,000$ indirect materials$).$

c Accrued direct labor cost of $$90,000$ and indirect labor cost of $$110,000.$

d Depreciation recorded on factory equipment $$40,000$

e Other manufacturing overhead costs accrued during October, $$70,000.$

f The company applies manufacturing overhead cost to production using a predetermined rate of $$8$ per machine$-$hour. A total of $30,000$

machine$-$hours were used in October.

g Jobs costing $$520,000$ according to their job cost sheets were completed during October and transferred to Finished Goods.

h Jobs that had a cost of $$480,000$ to complete according to their job cost sheets were shipped to customers during the month. These jobs

were sold on account at $25\%$ above cost.

$1$ Prepare journal entries to record the transactions given above.

$2$ Post the relevant transactions from above to the T$-$accounts for Manufacturing Overhead and Work in Process,.

Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $$42,000.$