Sabu Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows:

Raw materials $36,000

Work in process $41,000

Finished goods $104,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 21,000 machine-hours and incur $210,000 in manufacturing overhead cost. The following transactions were recorded for the year:

a. Raw materials were purchased, $346,000.

b. Raw materials were requisitioned for use in production, $338,000 ($302,000 direct and $36,000 indirect).

c. The following employee costs were incurred: direct labor, $360,000; indirect labor, $68,000; and administrative salaries, $111,000.

d. Selling costs, $153,000.

e. Factory utility costs, $29,000.

f. Depreciation for the year was $102,000 of which $93,000 is related to factory operations and $9,000 is related to selling and administrative activities.

g. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 19,000 machinehours. h. The cost of goods manufactured for the year was $870,000.

i. Sales for the year totaled $1,221,000 and the costs on the job cost sheets of the goods that were sold totaled $855,000.

j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

Required:

i. Can you please show the journal entries to record the preceding transactions.

ii. Can you please show all relevant T-accounts (must show balances of each t-account).

Note: Hand written answers will be great.