Raw materials purchased on account, $$165,000.$

Raw materials used in production, $$144,000($materials costing $$128,000$ were charged directly to jobs; the remaining materials were indirect$).$

Costs for employee services were incurred as follows:

Direct labor $ $160,000$

Indirect labor $ $289,600$

Sales commissions $ $23,000$

Administrative salaries $ $46,000$

Rent for the year was $$18,700($$$13,800$ of this amount related to factory operations, and the remainder related to selling and administrative activities$).$

Utility costs incurred in the factory, $$16,000.$

Advertising costs incurred, $$11,000.$

Depreciation recorded on equipment, $$20,000.($$$18,000$ of this amount related to equipment used in factory operations; the remaining $$2,000$ related to equipment used in selling and administrative activities.$)$

Manufacturing overhead cost was applied to jobs, $$?.$

Goods that had cost $$226,000$ to manufacture according to their job cost sheets were completed.

Sales for the year $($all paid in cash$)$ totaled $$500,000.$ The total cost to manufacture these goods according to their job cost sheets was $$218,000.$ What are the journal entries with debits and credits?