The Cowell Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of materials used in production. At the beginning of the most recent year, the following estimates were made as a basis for computing the predetermined overhead rate for the year: Manufacturing overhead cost: $200,000 Direct materials cost: $160,000 The following transactions took place during the year (all purchases and services were acquired on account): a.) Raw materials purchased: $86,000. b.) Raw materials requisitioned for use in production (all direct materials): $98,000. c.) Salaries and wages incurred as follows: Direct labour: $170,000 Indirect labour: $75,000 Administrative salaries: $120,000 d.) Utility costs incurred in the factory: $15,000. e.) Maintenance costs incurred in the factory: $18,000. f.) Advertising costs incurred: $89,000. g.) Depreciation recorded for the year: $80,000, of which 70% relates to factory assets and the remainder relates to selling and administrative assets. h.) Rental cost incurred on buildings: $70,000 (65% of the space is occupied by the factory, and 35% is occupied by sales and administration). i.) Miscellaneous selling and administrative costs incurred: $11,000. j.) Manufacturing overhead cost was applied to jobs as per company policy. k.) Cost of goods manufactured for the year: $500,000. 1.) Sales for the year (all on account): $1,000,000. These goods cost $600,000 to manufacture. Required: Prepare journal entries to record the information above. Label your entries by the letters a through