The Simkins Company uses a job order costing system. The following activities took place during the month of May-

Raw materials purchased, $40,0000.

Raw materials (all direct) used in production, $35,000.

Salaries and wages cost incurred:

Direct labor cost, $60,000.

Indirect labor cost, $30,000.

Sales salaries $25,000.

Factory utility costs incurred, $15,000.

Depreciation on factory equipment, $50,000.

Advertising expense paid, $80,000.

Manufacturing overhead is applied at a predetermined rate of 150 percent of direct labor cost.

Cost of Goods Manufactured for the month, $180,000.

Cost of Goods Sold for the month, $150,000.

Required-

Prepare journal entries to record the information given above. Key your entries by the letters a through i.

Debit Credit

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)