• Purchased raw materials on account for $120,500.

• Issued $114,800 in raw materials to production ($21,300 were not traceable to specific jobs).

• Incurred $129,375 in direct labor costs (14,375 hours) and $61,200 in supervision costs (paid in cash).

• Incurred the following additional manufacturing overhead costs: factory lease $23,300 (paid in cash); depreciation on equipment $18,100; custodial supplies $6,800 (paid in cash).

• Incurred the following nonmanufacturing costs, both paid in cash: advertising $73,200; sales commissions $87,200.

• Applied manufacturing overhead to jobs in process at a rate of $11 per direct labor hour.

• Completed jobs costing a total of $344,900.

• Sold jobs for $425,400 on account. The cost of the jobs was $341,200.

• Closed the Manufacturing Overhead account balance.

Prepare the journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)