Q5-18 Your company use Job Costing to record manufacturing costs. Prepare Journal Entries for the following transactions occurred this month: A) Sales for the month was $865,500 B) Cost of goods manufactured for the month was $512,000 C) The under-applied Manufacturing Overhead cost of $55,000 was closed out. D) Depreciation charge for the month total $76,000 66% of the depreciation charge related to the factory machines 34% of the depreciation charge related to the office machines