Pental Manufacturing Company Incurred the following transactions during the year. a. Purchased raw materials on account. $51.500. b. Requisitioned raw materials of $32.400 to the factory, which included $8,500 of Indirect materials. c Accrued factory labor costs of $81,800, which included $17.200 of Indirect labor. The workers have not yet been palo. a. Incurred actual manufacturing overhead costs on account of $94,000. e. Recorded depreciation for office equipment of $8.000. f. Manufacturing overhead was appiled at the rate of 150% of direct labor cost. 9. Completed jobs costing $108,000. h. Sold jobs costing $74,000 for $92,500 on account. Required: 1. Journalize transactions a-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. Journal entry worksheet Purchased raw materials on account, $51.500. Note: Enter debits before credits General Journal Debit Credit Transaction a