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The following information is available for ADT Company, which produces special$-$order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of $55\%$ of direct labor cost.

Inventories Beginning of period End of Period

Raw materials $ $49,000$ $ $54,000$

Work in process $9,60018,700$

Finished goods $54,00033,100$

Cost incurred for the period

Raw materials purchases $ $194,000$

Factory payroll $100,000$

Factory overhead $($actual$)$

Indirect materials used $8,000$

Indirect labor used $23,000$

Other overhead costs $102,000$

Incurred other actual overhead costs $($all paid in Cash$).$

Applied overhead to work in process.

Prepare journal entries for the above transactions for the period.