Shellenback Incorporated has provided the following information for the year ended 20x8: a. Purchased raw materials on account for $201,800. b. Issued $186,800 in raw materials to production ($13,800 were not traceable to specific jobs). c. Incurred $156,800 in direct labor costs (16,550 hours), $54,300 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $23,800 (paid in cash); depreciation on equipment $27,800, factory utilities $15,300 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $56,800; sales commissions $59,800. f. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour. g. Completed jobs costing a total of $458,800. h. Sold jobs for $736,800 on account. The cost of the jobs was $442,800. i. Closed the manufacturing overhead account balance. Required: Prepare the journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 6 Record the entry to close Manufacturing Overhead Account. Note: Enter debits before credits. 8 9 10 10