Love My Fashion makes custom handbags and accessories for high$-$end clothing boutiques. Record summary joumal entries for each of the following transactions that took place during the month of January, the first month of the fiscal year.

$($i$)($Click the icon to view the transactions.$)$

$4.$ The company recorded $$7,200$ of depreciation on the plant building and machinery. In addition, $$3,800$ of prepaid property tax expired during the month. The company also received the plant utility bill for $$4,000$ which will be paid at a later date.

$\backslash$table$[[$Journal Entry$],[,$Accounts,Debit,Credit$],[4.],[,,,],[,,,],[,,,]]$

Manufacturing overhead was allocated to jobs using a predetermined manufacturing overhead rate of $65\%$ of direct labor cost. $($Hint: Total direct labor cost is found in transaction $3.)$

Several jobs were completed during the month. According to the job cost records, these jobs cost $$260,000$ to manufacture.

$\backslash$table$[[$Journal Entry,Accounts,,$],[6.,,,],[,,,]]$

Sales $($all on credit$)$ for the month totaled $$390,000.$ According to the job cost records, the units sold cost $$242,000$ to manufacture. Assume the company uses a perpetual inventory system.

First, record the sales for the month.