Pental Manufacturing Company incurred the following transactions during the year: a. Purchased raw materials on account, $56,500. b. Requisitioned raw materials of $34,400 to the factory, which included $9,500 of indirect materials. c. Accrued factory labor costs of $83,800, which included $18,200 of indirect labor. The workers have not yet been paid. d. Incurred actual manufacturing overhead costs (on account) of $114,000. e. Recorded depreciation for office equipment of $13,000. f. Manufacturing overhead was applied at the rate of 150 percent of direct labor cost. g. Completed jobs costing $138,000. h. Sold jobs costing $94,000 for $117,500 on account. Required: 1. Journalize transactions a to h 2. Compute the over- or underapplied overhead. 3. Prepare the journal entry to transfer the over- or underapplied balance to Cost of Goods Sold. 4. Compute adjusted cost of goods sold. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Journalize transactions a to h. Required 3 Required 4 Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.