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, $$189,000($$$151,200$ direct materials and $$37,800$ 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 $$7$ per machine$-$hour. A total of $76,400$ machine$-$hours were used in October.

Jobs costing $$514,000$ according to their job cost sheets were completed during October and transferred to Finished Goods.

Jobs that had cost $$452,000$ to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at $36\%$ above cost.

Required:

$1.$ Prepare journal entries to record the transactions given above.

$2.$ 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 that Work in Process has a beginning balance of $$36,000.$