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

Raw materials purchased on account, $$211,000.$

Raw materials used in production, $$191,000($$$152,800$ direct materials and $$38,200$ indirect materials$).$

Accrued direct labor cost of $$49,000$ and indirect labor cost of $$21,000.$

Depreciation recorded on factory equipment, $$105,000.$

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

The company applies manufacturing overhead cost to production using a predetermined rate of $$5$ per machine$-$hour. A total of $76,300$ machine$-$hours were used in October.

Jobs costing $$514,000$ were completed and transferred to Finished Goods.

Jobs costing $$452,000$ were shipped to customers. These jobs were sold on account at $34\%$ 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.$