Summer Shade installs awnings on residential and commercial structures. The company had the following transactions for February:

$-$ Purchased $$790,000$ of building $($raw$)$ material on account.

$-$ Issued $$570,000$ of building $($direct$)$ material to jobs.

$-$ Issued $$120,000$ of building $($indirect$)$ material for use on jobs.

$-$ Accrued wages payable of $$874,000,$ of which $$794,000$ could be traced directly to particular jobs.

$-$ Applied overhead to jobs on the basis of $55$ percent of direct labor cost.

$-$ Completed jobs costing $$1,046,000.$ For these jobs, revenues of $$1,342,000$ were collected.

Journalize the transactions above