Record journal entries for the following transactions using standard costing. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

$1.$ The purchase of DM on account.

$2.$ The transfer of DM into production.

$3.$ The accrual of DL cost$.$

$4.$ Actual MOH cost incurred as follows. Variable$-$MOH costs included $$109,000$ of accrued indirect labor and $$48,488$ of accrued utility cost.

Fixed$-$MOH costs included $$204,000$ of depreciation on plant assets and $$104,028$ of accrued supervisor salaries.

$5.$The application of variable$-$MOH and fixed$-$MOH cost to production.

$6.$ Recognition of specific variable$-$MOH and fixed$-$MOH variances, when closing the respective MOH control accounts.

$7.$ Completion of production on $24,000$ units $($there were no units still in process at the end of the year$).$

$8.$ The sale of $17,700$ units on account for $$83$ each.