1. Noelle had the following Manufacturing Transactions for April 2021 for Noelle's Nest Company:

1. Purchased Raw Materials of $76,000 on Account Payable
2. Raw Materials of $58,000 was requisitioned into the Manufacturing Process for Noelle's Job.
3. Factory Labor totaled $75,500 was paid in cash for the month for Noelle's Job.
4. Actual Manufacturing Overhead paid during the month was $98,000.
5. Manufacturing Overhead was applied at140% of Direct Labor Costs for Noelle's Job.
6. Noelle's Job valued at $239,200,000 were completed and transferred to Finished Goods
7. Noelle's Job was sold for $250,000 to her on Account Receivable
8. Record any Under or Over Applied Overhead to Cost of Goods Sold

REQUIRED: Record the entries in the Journal