Re$-$Tire produces bagged mulch from recycled tires. Production involves shredding tires and packaging the pieces in the Bagging department. All direct materials enter in the Shredding process. A predetermined overhead rate of $175\%$ of direct labor costs is used in both departments. The following describes production operations for October.

Direct materials used $($Shredding$)$ $ $230,000$

Direct labor used $($Shredding$)42,000$

Direct labor used $($Bagging$)98,000$

Costs transferred from Shredding to Bagging $206,000$

Costs transferred from Bagging to Finished Goods $596,000$

Sales $($on credit$)$ for the month total $$460,000$ and cost of goods sold for the month is $$256,000.$

Prepare journal entries dated October $31$ to record October production activities for $(1)$ direct materials usage, $(2)$ direct labor usage, $(3)$ overhead applied, $(4)$ costs transfer from Shredding to Bagging, $(5)$ costs transfer from Bagging to finished goods, $(6)$ credit sales, and $(7)$ cost of goods sold.