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 $55\%$ of direct labor cost.

Inventories Beginning of period End of Period

Raw materials $ $48,000$ $ $45,000$

Work in process $9,70018,900$

Finished goods $63,00034,300$

Cost incurred for the period

Raw materials purchases $ $170,000$

Factory payroll $100,000$

Factory overhead $($actual$)$

Indirect materials used $8,000$

Indirect labor used $23,000$

Other overhead costs $119,500$

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.

Record the entry for other actual overhead costs incurred $($all paid in Cash$).$

Record the entry to apply overhead to work in process.Note: Enter debits before credits.