Prepare journal entries for the following transactions for Long Company:

a) Materials purchased on account, $65,500.

b) Materials requisitioned for use in production: direct materials, $34,600; indirect materials, $5,200.

c) Manufacturing labor incurred, $35,000. Manufacturing labor allocation: 80% direct labor, 20% indirect labor.

d) Depreciation on factory equipment, $5,000.

e) Prepaid expenses expired relating to the manufacturing operations, $6,100.

f) Other miscellaneous factory costs incurred, $12,000 (credit accounts payable).

g) Manufacturing overhead is allocated at 130% of direct labor cost.

i) Cost of jobs completed, $88,000.

j) Jobs sold to customers on account: cost of jobs, $75,000; sales price, $136,000