Use the below information to prepare a journal entry:

Raw materials were purchased during the month for $15,000 on account. Raw materials totalling $21,000 were placed in production; $3,000 for indirect materials (such as glue, screws, and nails) and $18,000 for direct materials (such as wood and hardware). Timesheets from the direct labour workforce show total costs of $40,000 to be paid next month. Production supervisors and other indirect labour working in the factory are owed wages totalling $27,000. The following costs related to the factory were incurred: building depreciation, $29,000; insurance, $11,000 (originally recorded as prepaid insurance); utilities, $4,000 (to be paid next month), and maintenance costs, $22,000 (paid immediately). Manufacturing overhead is applied at a rate of $30 per direct labour hour. A total of 3,000 direct labour hours were recorded for the month. Thus, manufacturing overhead totalling $90,000 was applied to jobs (=$30, x 3,000). The following selling costs were incurred: wages of $5,000 (to be paid next month); building rent of $3,000 (originally recorded as prepaid rent); and advertising totalling $10,000 (to be paid next month). The following general and administrative (G&A) costs were incurred: wages of $13,000 (to be paid next month), equipment depreciation of $6,000, and building rent of $7,000 (originally recorded as prepaid rent). Goods costing $155,000 (per the job cost sheets) were completed and transferred out of WIP inventory. Sold goods $100,000 on account and $90,000 cash. The goods sold in the transaction above cost of $129,000 (per the job cost sheets). Manufacturing overhead is underapplied by $6,000 (i.e., the manufacturing overhead account has a $6,000 debit balance) and must be closed to Cost of Goods Sold.