Northwest Inc. has provided the following selected information for March 2018:

A) Incurred $144,000 in direct labor costs (14,120 hours) and $62,500 in supervision costs (paid in cash).

B) 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)

C) Applied manufacturing overhead to jobs in process at a rate $13 per direct labor hour.

Prepare the journal entries to record these transactions.