The Polaris Company uses a job-order costing system. The following data relate to October, the first month of the companys fiscal year. a. Raw materials purchased on account, $209,000. b. Raw materials issued to production, $190,000 ($152,000 direct materials and $38,000 indirect materials). c. Direct labor cost incurred, $50,000; indirect labor cost incurred, $21,000. d. Depreciation recorded on factory equipment, $104,000. e. Other manufacturing overhead costs incurred during October, $129,000 (credit Accounts Payable). f. The company applies manufacturing overhead cost to production on the basis of $9 per machine-hour. A total of 76,200 machine-hours were recorded for October. g. Production orders costing $513,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Production orders that had cost $450,000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold on account at 22% above cost. Required: 1. Prepare journal entries to record the information given above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)