Lamonda Corporation uses a job order cost system. On April $1,$ the accounts had the following balances:

Raw Materials Inventory $ $25,000$

Work in Process Inventory $55,000$

Finished Goods Inventory $60,000$

The following transactions occurred during April:

Required:

Purchased materials on account at a cost of $$136,000.$ Purchase of raw materials, and sales are on Account.

Requisitioned materials at a cost of $$122,000,$ of which $$28,000$ was for general factory use.

Recorded factory labor of $$155,000,$ of which $$24,000$ was indirect.

Incurred other costs: $($Hint: Use Miscellaneous Accounts for the total of all costs incurred$).$

Selling expense $ $44,000$

Factory utilities $26,000$

Administrative expenses $15,000$

Factory rent $30,000$

Factory depreciation $24,000$

Applied overhead at a rate equal to $135$ percent of direct labor cost.

Completed jobs costing $$375,000.$

Sold jobs costing $$402,000.$

Recorded sales revenue of $$500,000.$ Record the sales revenue earned on account.

Prepare all of Lamonda$$s necessary journal entries for the month of April.

Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.