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, $210,000. b. Raw materials issued to production, $191,000 ($152,800 direct materials and $38,200 indirect materials). c. Direct labor cost incurred, $48,000; indirect labor cost incurred, $22,000. 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 76,400 machine-hours were recorded for October. transferred to Finished Goods. customers during the month. These goods were sold on account at 26% above cost. g. Production orders costing $514,000 according to their job cost sheets were completed during october and h. Production orders that had cost $449,000 to complete according to their job cost sheets were shipped to Required 1. Prepare journal entries to record the information given above. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.)