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

a.Raw materials purchased	$40,000
b.Raw materials (all direct) used in production	$35,000
c.Salaries and wages costs:
Direct labor cost	$60,000
Indirect labor cost	$30,000
Sales salaries	$25,000
d.Factory utility costs	$15,000
e.Depreciation on factory equipment	$50,000
f.Advertising expense	$80,000
g.Manufacturing overhead is applied at the predetermined rate of 150% of direct labor cost.
h.Cost of Goods Manufactured for the month	$180,000
i.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.