Prepare the necessary journal entries from the following information for Parrish Company, which uses a perpetual inventory system.

a.	Purchased raw material on account, $61,200.
b.	Requisitioned raw material for production as follows: direct material-75 percent of purchases; indirect material-20 percent of purchases.
c.	Direct labor wages of $35,500 are accrued as are indirect labor wages of $14,100.
d.	Overhead incurred and paid for is $68,100.
e.	Overhead is applied to production based on 125 percent of direct labor cost.
f.	Goods costing $99,500 were completed during the period.
g.	Goods costing $53,400 were sold on account for $81,200.