Tyler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hoors. For the upcoming year, the company estimated its total manufacturing overhead cost at $252,400 and total machine hours at 63,100. During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job: Direct materials used Job 101 $ 11,400 Job 102 $ 8,400 Job 183 Total $ 5,800 $ 25,600 Direct labor $ 16,300 $ 6,900 $ 5,900 $ 29,100 Machine hours 1,200 hours 2,500 hours 500 hours 4,200 hours Job 101 was completed and sold for $51,700. Job 102 was completed but not sold. Job 103 is still in process. Actual overhead costs recorded during the first month of operations totaled $12,600. Required: 1. Prepare a journal entry showing the transfer of Job 102 into Finished Goods Inventory upon its completion. 2. Prepare the journal entries to recognize the soles revenue and cost of goods sold for Job 101. 3. Prepare the journal entry to transfer the balance of the Manufacturing Overhead account to Cost of Goods Sold Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations.