Purchased $$101,300$ of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job $201$ $ $49,500$

Job $20224,900$

Total direct materials $74,400$

Indirect materials $9,920$

Total materials used $ $84,320$

Time tickets show the following labor used for the month.

Job $201$ $ $40,500$

Job $20213,900$

Total direct labor $54,400$

Indirect labor $25,500$

Total labor used $ $79,900$

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

Transferred Job $201$ to Finished Goods Inventory.

Sold Job $201$ for $$167,660$ on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment $ $33,300$

Rent on factory building $($payable$)630$

Factory utilities $($payable$)930$

Expired factory insurance $4,300$

Total other factory overhead costs $ $39,160$

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