Prepare journal entries to record the transactions reflected in items a through $g.$

a$.$ Purchased $$100,000$ of raw materials on credit.

b$.$ Materials requisitions show the following materials used for the month.

c$.$ Time tickets show the following labor used for the month.

d$.$ Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materials cost.

e$.$ Transferred Job $201$ to Finished Goods Inventory.

f$.(1)$ Sold Job $201$ for $$163,760$ on credit. $(2)$ Record cost of goods sold for Job $201.$

g$.$ Incurred the following actual other overhead costs for the month.

Depreciation of factory

equipment

Rent on factory building

$500$

$($payable$)$

Factory utilities $($payable$)800$

Expired factory insurance $,3_{,}{000}_{?}$

Total other factory overhead