The following information relates to the manufacturing operations of Trevino Golf Company during the month of March. The company

uses job order costing.

a$.$ Purchases of direct materials during the month amount to $$59,000.($All purchases were made on account.$)$

b$.$ Materials requisitions issued by the Production Department during the month total $$59,000.$

c$.$ Time cards of direct workers show $2,000$ hours worked on various jobs during the month, for a total direct labor cost of $$33,000.$

d$.$ Direct workers were paid $$28,000$ in March.

e$.$ Actual overhead costs for the month amount to $$33,000($for simplicity, you may credit Accounts Payable$).$

f$.$ Overhead is applied to jobs at a rate of $$18$ per direct labor hour.

g$.$ Jobs with total accumulated costs of $$100,000$ were completed during the month.

h$.$ During March, units costing $$130,000$ were sold for $$220,000.($All sales were made on account.$)$

i$.$ Any balance remaining in the Manufacturing Overhead control account at the end of the month is closed directly to Cost of Goods

Sold.

Required:

Prepare general journal entries to summarize each of these transactions in the company's general ledger accounts.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.