$[$The following information applies to the questions displayed below.$]$

The following information is available for ADT Company, which produces special$-$order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of $70\%$ of direct labor cost.

Inventories Beginning of Period End of Period

Raw materials $ $43,000$ $ $52,000$

Work in process $10,20021,300$

Finished goods $63,00035,600$

Cost incurred for the period

Raw materials purchases $ $210,000$

Factory payroll $345,000$

Factory overhead $($actual$)$

Indirect materials used $15,000$

Indirect labor used $80,000$

Other overhead costs $120,000$

Incurred other actual overhead costs $($all paid in Cash$).$

Applied overhead to work in process.

Prepare journal entries for the above transactions for the period.