Prepare journal entries to record transactions a through $h.$

a$.$ Raw materials purchased on credit, $$108,000.$

b$.$ Direct materials used, $$44,000.$ Indirect materials used, $$19,800.$

c$.$ Direct labor used, $$46,000.$ Indirect labor used, $$24,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$8,750.$

e$.$ Applied overhead at the rate of $120\%$ of direct labor cost.

f$.$ Transferred cost of jobs completed to finished goods, $$86,000.$

g$.$ Sales of jobs on credit was $$123,000.$

h$.$ Cost of jobs sold was $$86,000.$