The ledger accounts of Browning Company are presented below, with an identification number for each. 1. Cash 2. Accounts Receivable 3. Raw Materials Inv. 4. Work in Process Inv. 5.Finished Goods Inv. 6. Manufacturing Overhead 7. Accounts Payable 8. Factory Wages Payable 9. Accumulated Depreciation 10. Sales 11. Depreciation Expense 12. Factory Labor 13. Wages Expense 14. Costs of Goods Sold 15. Other Accounts 1. Incurred factory labor, $100,000. 2. Purchased raw materials on account, $270,000. 3. Charged direct labor to job 152, 590,000. 4. Charged direct materials to job 152, $55,000. 5. Incurred manufacturing overhead on account, $65,000. 6. Recorded the remaining factory labor as indirect labor. 7. Recognized depreciation on factory equipment, $25,000. 8. Charged overhead to lob 1 52 at 150% of direct labor cost. 9. Recorded completion of job 152. 10. Recorded cost of sales for job 152. 11. Recorded revenue from sale of job 152 on account, $400,000. 12. Assume total actual overhead was $2,250,000 and total applied overhead was $2,280,000 for the year. Record the entry to close the MOH account and transfer the over or under applied overheads to Cost of Good Sold account. Instructions: Prepare appropriate job order cost system entries to record the data/events given below. Used the General Journal in the next page