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, $188,000 ($150,400 direct materials and $37,600 indirect materials). c. Direct labor cost incurred, $49,000; indirect labor cost incurred, $21,000. d. Depreciation recorded on factory equipment, $105,000. e. Other manufacturing overhead costs incurred during October, $130,000 (credit Accounts Payable). f. The company applies manufacturing overhead cost to production on the basis of $7 per machine-hour. A total of 76,100 machine-hours were recorded for October. g. Production orders costing $514,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Production orders that had cost $453,000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold on account at 26% above cost. Required: 1. Prepare journal entries to record the information given above.