The Food Corporation is a manufacturing firm that uses job-order costing. The Company's
beginning inventory balances were as follows at the beginning of the year:
	Raw Materials		$ 34,000
	Work in Process		$ 47,000
The company applies overhead to jobs using an applied overhead rate based on machine-hours.
At the beginning of the year, the company estimated that it would work 38,000 machine-hours
and incur $209,000 in manufacturing overhead cost. Record the following transactions in journal entry form.

Total factory utility costs in the amount of $33,000 were paid by check.