Nottaway Flooring produces custom$-$made floor tiles. The company's Raw Material Inventory account contains botl direct and indirect materials. Until the end of April, the company worked solely on a large job $($#$4263)$ for a major client. Near the end of the month, Nottaway began Job #$4264.$ The following information was obtained relating to April production operations.

Raw material purchased on account, $$571,200.$

Direct material issued to Job #$4263$ cost $$458,640$; indirect material issued for that job cost $$34,888.$ Direct material costing $$5,236$ was issued to start production of Job #$4264.$

Direct labor hours worked on Job #$4263$ were $3,600.$ Direct labor hours for Job #$4264$ were $120.$ All direct lab employees were paid $$42$ per hour.

Other actual factory overhead costs incurred for the month totaled $$192,360.$ This overhead consisted of $$50,400$ of supervisory salaries, $$60,200$ of depreciation charges, $$20,160$ of insurance, $$35,000$ of indirect labor, and $$26,600$ of utilities. Salaries, insurance, and utilities were paid in cash, and indirect labor charges were accrued.

Overhead is applied to production at the rate of $$50\mathrm{.}40$ per direct labor hour.

Beginning balances of Raw Material Inventory and Work in Process Inventory were, respectively, $$12,040$ and $$31,920.$ Of the beginning WIP balance, $$2,240$ was related to Job #$4263.$ Job #$4263$ was completed during April.

a$.$ Prepare journal entries for Transactions $1-5.$

Note: List any multiple debits or any multiple credits in alphabetical order by account name.

$\backslash$table$[[$Account$,],[$To record raw materials purchased on account,$],[$To record the direct materials issued,$],[$To record the labor costs,$],[4,],[,]]$

b$.$ Determine the balance in Raw Material Inventory at the end of the month. $

c$.$ Determine the balance in Work in Process Inventory at the end of the month. :