The Polaris Company uses a job-order costing system. The following data relate to October, the first month of the company's fiscal year. a. Raw materials purchased on account, $209,000 b. Raw materials issued to production, $189,000 ($151,200 direct materials and $37,800 indirect materials). c. Direct labor cost incurred, $48,000, indirect labor cost incurred, $21,000 d. Depreciation recorded on factory equipment, $105,000 e. Other manufacturing overhead costs incurred during October, $131,000 (credit Accounts Payable). f. The company applies manufacturing overhead cost to production on the basis of $9 per machine-hour. A total of 76,100 machine-hours were recorded for October. g. Production orders costing $511,000 according to their job cost sheets were completed during october and transferred to Finished Goods. h. Production orders that had cost $452,000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold on account at 28% 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.)