Mariya Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $221,200 of manufacturing overhead for an estimated allocation base of $158,000 direct material dollars.

The following transactions took place during the year (all purchases and services were acquired on account):

a.	Raw materials purchased, $145,000.
b.	Raw materials requisitioned for use in production (all direct materials), $141,000.
c.	Utility bills incurred in the factory, $24,000.
d.	Costs for salaries and wages were incurred as follows:

Direct labor	$	223,000
Indirect labor	$	61,700
Selling and administrative salaries	$	143,000

e.	Maintenance costs incurred in the factory, $17,000.
f.	Advertising costs incurred, $128,000.
g.	Depreciation recorded for the year, $43,000 (70% relates to factory assets, and the remainder relates to selling and administrative assets).
h.	Rental cost incurred on buildings, $85,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration).
i.	Miscellaneous selling and administrative costs incurred, $11,000.
j.	Manufacturing overhead cost was applied to jobs, $ ? .
k.	Cost of goods manufactured for the year, $555,000.
l.	Sales for the year (all on account) totaled $1,100,000. These goods cost $530,000 according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were as follows:

Raw materials	$	23,000
Work in process	$	24,000
Finished Goods	$	34,000

Required:

1.	Prepare journal entries to record the above transactions.

	General Journal	Debit	Credit
a.	(Click to select)Work in processSelling and administrative salariesRaw materialsAdvertising expenseManufacturing overheadAccounts payableMiscellaneous expenseSalaries and wages payable
	(Click to select)Advertising expenseManufacturing overheadWork in processSelling and administrative salariesMiscellaneous expenseAccounts payableRaw materialsSalaries and wages payable
b.	(Click to select)Raw materialsSelling and administrative salariesMiscellaneous expenseAccounts payableSalaries and wages payableManufacturing overheadAdvertising expenseWork in process
	(Click to select)Accounts payableSalaries and wages payableMiscellaneous expenseSelling and administrative salariesManufacturing overheadAdvertising expenseRaw materialsWork in process
c.	(Click to select)Salaries and wages payableMiscellaneous expenseSelling and administrative salariesRaw materialsManufacturing overheadWork in processAdvertising expenseAccounts payable
	(Click to select)Work in processAdvertising expenseAccounts payableManufacturing overheadMiscellaneous expenseSalaries and wages payableRaw materials
d.	(Click to select)Rent expenseMiscellaneous expenseWork in processManufacturing overheadSalaries expenseSalaries and wages payableAdvertising expenseAccounts payable
	(Click to select)Rent expenseAccounts payableManufacturing overheadSalaries expenseSalaries and wages payableMiscellaneous expenseWork in processAdvertising expense
	(Click to select)Salaries expenseWork in processSalaries and wages payableAccounts payableRent expenseMiscellaneous expenseManufacturing overheadAdvertising expense
	(Click to select)Rent expenseMiscellaneous expenseSelling and administrative salariesAdvertising expenseAccounts payableSalaries and wages payableWork in processManufacturing overhead
e.	(Click to select)Accumulated depreciationSalaries and wages payableMiscellaneous expenseManufacturing overheadAccounts payableDepreciation expenseAdvertising expenseSelling and administrative salaries
	(Click to select)Depreciation expenseAdvertising expenseSalaries and wages payableManufacturing overheadAccounts payableMiscellaneous expenseAccumulated depreciationSelling and administrative salaries
f.	(Click to select)Depreciation expenseSalaries and wages payableAccumulated depreciationAccounts payableAdvertising expenseMiscellaneous expenseManufacturing overheadSelling and administrative salaries
	(Click to select)Depreciation expenseSalaries and wages payableAccumulated depreciationSelling and administrative salariesMiscellaneous expenseManufacturing overheadAccounts payableAdvertising expense
g.	(Click to select)Accumulated depreciationSelling and administrative salariesAccounts payableRent expenseDepreciation expenseAdvertising expenseMiscellaneous expenseManufacturing overhead
	(Click to select)Selling and administrative salariesAdvertising expenseAccumulated depreciationAccounts payableManufacturing overheadRent expenseMiscellaneous expenseDepreciation expense
	(Click to select)Accumulated depreciationAdvertising expenseMiscellaneous expenseManufacturing overheadDepreciation expenseAccounts payableSelling and administrative salariesRent expense
h.	(Click to select)Depreciation expenseMiscellaneous expenseAccumulated depreciationRent expenseAdvertising expenseSelling and administrative salariesManufacturing overheadAccounts payable
	(Click to select)Accounts payableAdvertising expenseAccumulated depreciationSelling and administrative salariesRent expenseDepreciation expenseMiscellaneous expenseManufacturing overhead
	(Click to select)Advertising expenseAccounts payableManufacturing overheadDepreciation expenseMiscellaneous expenseSelling and administrative salariesRent expenseAccumulated depreciation
i.	(Click to select)Salaries and wages payableMiscellaneous expenseSelling and administrative salariesAdvertising expenseAccounts payableManufacturing overheadWork in processRent expense
	(Click to select)Miscellaneous expenseWork in processSelling and administrative salariesAdvertising expenseRent expenseSalaries and wages payableAccounts payableManufacturing overhead
j.	(Click to select)Selling and administrative salariesWork in processManufacturing overheadFinished goodsSalaries and wages payableMiscellaneous expenseAdvertising expenseRent expense
	(Click to select)Rent expenseSalaries and wages payableWork in processMiscellaneous expenseAdvertising expenseManufacturing overheadAccounts payableSelling and administrative salaries
k.	(Click to select)Accounts receivableWork in processAccounts payableFinished goodsSelling and administrative salariesSalesCost of goods soldRaw materials
	(Click to select)Finished goodsCost of goods soldAccounts payableRaw materialsWork in processAccounts receivableSalesSelling and administrative salaries
l	(Click to select)Work in processSalesSelling and administrative salariesSalaries and wages payableRaw materialsAccounts payableAccounts receivableFinished goods
	(Click to select)Salaries and wages payableRaw materialsSelling and administrative salariesAccounts receivableWork in processSalesAccounts payableCost of goods sold
	(Click to select)Accounts payableCost of goods soldFinished goodsSalaries and wages payableRaw materialsSelling and administrative salariesMiscellaneous expenseSales
	(Click to select)Miscellaneous expenseSalaries and wages payableFinished goodsAccounts payableCost of goods soldRaw materialsSelling and administrative salariesAccounts receivable

2.	Post your entries to T-accounts. (Don