Prepare journal entries to record the following transactions and events for March using a job order cost accounting system. (a) Purchased raw materials on credit, $79,000. (b) Raw materials requisitioned: $36,000 direct and $6,400 indirect. (c) Factory payroll totaled $48,000 (paid in cash), including $10,500 indirect labor. (d) Paid other actual overhead costs totaling $14,500 cash. (e) Applied overhead totaling $34,200. (f) Finished and transferred jobs totaling $79,600. (g) Jobs costing $68,800 were sold on credit for $121,000.