The following information relates to Caoimhin Corporation. Assume Caoimhin Corporation uses normal-costing system with one cost-pool. The allocation base is machine hours. The company budgeted for a total of $2,340,000 of factory overhead during the year and 65,000 machine hours. 10/2: Direct Materials were purchased on account for $175,000. 10/13: Paid on account $58,500 related to the product's quality control. 10/15: Paid rent for the factory in cash of $34,900. 10/17: Various other factory overhead was paid with credit for $46,000 (use general account). 10/31: Depreciation for the factory's equipment use din the production of the units was recorded for $12,000. 10/31: Payroll was recorded (but not yet paid). Total of $97,000 was traceable to the jobs. Total indirect labor incurred was $64,800.

A) prepare the journal entries given the costing information for caoimhin corporation listed above