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2 Problem 5-19 Journal Entries: T-Accounts: Cost Flows [LO4, LOS, LO7) Ravsten Company uses a job-order costing system on January 1, the beginning of the current year, the company's inventory balances were as follows: 20 point Ha material Work in proces Finished good $20, 311, $10.00 A The company apples werhead cost to jobs on the basis of machine hour. For the current years, the company estimated that it would work 36.000 machine hours and incur $17.40 in manufacturing overhead cost. The following transactions were recorded for the year a. Raw materials were purchased on account: $218.000 b. Raw materials were requisitioned for use in production $199.000 480% direct and 20.ndirect) The following costs were incuted for employee Services Orect Labour Indirect labour Sales Comissions Administrative salata $167.200 $20,000 $ 3.700 5. d. Heat power and water costs were incurred in the factory: $46,050 e Prepaid insurance expired during the year: $14,500 185% relates to factory operations, and 15 relates to seling and administrative activities Advertising costs were incurred $54,500 AAN 2 d. Heat, power and water costs were incurred in the factory: $16.050 e. Prepaid insurance expired during the year $14,500 (85% relates to factory operations, and 15% relates to selling and administrative activities) Advertising costs were incurred, $54.500. 9. Depeciation was recorded for the year: 565, 900(90% relates to factory operations, and to relates to setting and administrative activities) h. Manufacturing overhead cost was applied to production. The company recorded 41.800 machine hours for the year 1. Goods that cost $520,000 to manufacture according to their job cost sheets were transferred to the finished goods warehouse Sales for the year totalled $741,900 and were all on account. The total cost to manufacture these goods according to their jobcast sheets was $513.200. 20 port 000 Per Required: 1. Prepare Journal entries to record the transactions given above (Do not round Intermediate calculations. If no entry is required for transaction/event, select "No journal entry required" in the first account field) View transaction is Journal entry worksheet