The Polaris Company uses a job$-$order costing system. The following transactions occurred in October:

Raw materials purchased on account, $$209,000.$

Raw materials used in production, $$190,000($$$152,000$ direct materials and $$38,000$ indirect materials$).$

Accrued direct labor cost of $$49,000$ and indirect labor cost of $$20,000.$

Depreciation recorded on factory equipment, $$106,000.$

Other manufacturing overhead costs accrued during October, $$129,000.$

The company applies manufacturing overhead cost to production using a predetermined rate of $$6$ per machine$-$hour. A total of $76,100$ machine$-$hours were used in October.

Jobs costing $$511,000$ were completed and transferred to Finished Goods.

Jobs costing $$451,000$ were shipped to customers. These jobs were sold on account at $24\%$ above cost.

Required:

Prepare journal entries to record the transactions given above.

Prepare T$-$accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming Work in Process has a beginning balance of $$34,000.$