The Simkins Corporation uses a job order costing system. The following activities took place during the month of May:a$.$ Raw materiale purchasedb. Raw materiale $($all direct$)$ used in production. Salaries and wages costs:Direct labor costIndirect labor costSales salariesd.Factory utility coste$.$ Depreciation on factory equipment$1.$ Advertising expenseg. Manufacturing overhead is applied at the predetermined direct labor cost.rate of $150\%$ ofh. Cost of Goods Manufactured for the month$1.$ Cost of Goods Sold for the monthRequired:Prepare journal entries to record the information given above. Key your entries by the letters a through i$\mathrm{.}40,00035,00060,00030,00025,00015,00050,00080,000$$$180,000$$$150,000$