Required information Skip to question $[$The following information applies to the questions displayed below.$]$ Bunnell Corporation is a manufacturer that uses job$-$order costing. On January $1,$ the company$$s inventory balances were as follows: Raw materials $ $75,500$ Work in process $ $19,600$ Finished goods $ $59,400$ The company applies overhead cost to jobs using direct labor$-$hours. For this year, the company$$s predetermined overhead rate of $$14\mathrm{.}00$ per direct labor$-$hour was based on a cost formula that estimated $$560,000$ of total manufacturing overhead for an estimated activity level of $40,000$ direct labor$-$hours. The following transactions were recorded this year: Raw materials were purchased on account, $$606,000.$ Raw materials used in production, $$561,200.$ All of of the raw materials were used as direct materials. The following costs were accrued for employee services: direct labor, $$510,000$; indirect labor, $$150,000$; selling and administrative salaries, $$257,000.$ Incurred various selling and administrative expenses $($e$.$g$.,$ advertising, sales travel costs, and finished goods warehousing$),$ $$382,000.$ Incurred various manufacturing overhead costs $($e$.$g$.,$ depreciation, insurance, and utilities$),$ $$410,000.$ Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all jobs during the year. Jobs costing $$1,558,300$ to manufacture according to their job cost sheets were completed during the year. Jobs were sold on account to customers during the year for a total of $$3,075,000.$ The jobs cost $$1,568,300$ to manufacture according to their job cost sheets. $11.$ What is the journal entry to record the cost of goods sold referred to in item h above? Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.