Northwest Inc. has provided the following information for 20x5: a. Purchased raw materials on account for $150,000. b. Issued $130,000 in raw materials to production ($34,000 were not traceable to specific jobs) c. Incurred $144,000 in direct labor costs (14,120 hours) and $62,500 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $36,000 (paid in cash); depreciation on equipment $30,000; indirect supplies $13,500 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $45,000; sales commissions $48,000. f. Applied manufacturing overhead to jobs in process at a rate of $13 per direct labor hour. g. Completed jobs costing a total of $415,000. h. Sold jobs for $625,000 on account. The cost of the jobs was $412,000. i. Closed the Manufacturing Overhead account balance. Prepare the journal entries to record these transactions