Kennedy Company shows the following costs for three jobs worked on in April.

	Job 306	Job 307	Job 308
Balances on March 31
Direct materials (in March)	$ 30,200	$ 36,800
Direct labor (in March)	21,200	18,600
Applied overhead (March)	10,600	9,300
Costs during April
Direct materials	136,200	221,800	$ 100,600
Direct labor	87,400	153,000	105,600
Applied overhead	?	?	?
Status on April 30	Finished (sold)	Finished (unsold)	In process

Additional Information

1. Raw Materials Inventory has a March 31 balance of $83,000.
2. Raw materials purchases in April are $501,200, and total factory payroll cost in April is $369,600.
3. Actual overhead costs incurred in April are indirect materials, $50,600; indirect labor, $23,600; factory rent, $32,600; factory utilities, $19,600; and factory equipment depreciation, $52,200.
4. Predetermined overhead rate is 50% of direct labor cost.
5. Job 306 is sold for $600,000 cash in April.

Question: Prepare journal entries for the month of April's transaction