[The following information applies to the questions displayed below.] Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials used (in March) $ 36,600 $ 42,600 Direct labor used (in March) 27,600 25,600 Overhead applied (March) 17,600 16,600 Costs during April Direct materials used 154,000 239,000 $ 119,000 Direct labor used 92,600 169,000 124,000 Overhead applied ?question mark ?question mark ?question mark Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31 balance of $87,600. Raw materials purchases in April are $519,000, and total factory payroll cost in April is $382,000. Actual overhead costs incurred in April are indirect materials, $54,750; indirect labor, $27,750; factory rent, $36,750; factory utilities, $23,750; and factory equipment depreciation, $55,750. Predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $654,000 cash in April.

Prepare journal entries for the month of April to record the above transactions.