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Information on Kwon Manufacturings activities for its first month of operations follows:

Purchased $101,400 of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job 201	$ 49,600
Job 202	25,000
Total direct materials	74,600
Indirect materials	10,020
Total materials used	$ 84,620

Time tickets show the following labor used for the month.

Job 201	$ 40,600
Job 202	14,000
Total direct labor	54,600
Indirect labor	25,600
Total labor used	$ 80,200

Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate of 80% of direct materials cost.

Transferred Job 201 to Finished Goods Inventory.

Sold Job 201 for $167,960 on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment	$ 33,400
Rent on factory building (payable)	640
Factory utilities (payable)	940
Expired factory insurance	4,400
Total other factory overhead costs	$ 39,380

Prepare journal entries to record the transactions reflected in items a through g.