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, $210,000.
b.	Raw materials issued to production, $189,000 ($151,200 direct materials and $37,800 indirect materials).
c.	Direct labor cost incurred, $50,000; indirect labor cost incurred, $20,000.
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 $8 per machine-hour. A total of 76,000 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 38% above cost.

Required:
1.	Prepare journal entries to record the information given above