Watercraft$$s predetermined overhead rate is $200\%$ of direct labor. Information on the company$$s production activities during May follows.

Purchased raw materials on credit, $$240,000.$

Materials requisitions record use of the following materials for the month.

Job $136$ $ $49,500$

Job $13733,000$

Job $13819,800$

Job $13922,800$

Job $1406,600$

Total direct materials $131,700$

Indirect materials $20,000$

Total materials requisitions $ $151,700$

Time tickets record use of the following labor for the month. These wages were paid in cash.

Job $136$ $ $12,200$

Job $13710,600$

Job $13837,900$

Job $13939,200$

Job $1403,800$

Total direct labor $103,700$

Indirect labor $24,500$

Total labor cost $ $128,200$

Applied overhead to Jobs $136,138,$ and $139.$

Transferred Jobs $136,138,$ and $139$ to Finished Goods Inventory.

Sold Jobs $136$ and $138$ on credit at a total price of $$545,000.$

Recorded the cost of goods sold for Jobs $136$ and $138.$

Incurred the following actual other overhead costs during the month.

Depreciation of factory building $ $69,500$

Depreciation of factory equipment $37,000$

Expired factory insurance $11,000$

Accrued property taxes payable $35,000$

Applied overhead at month$-$end to the Work in Process Inventory account $($for Job $137$ and $140)$ using the predetermined overhead rate of $200\%$ of direct labor cost.

$2.$ Prepare journal entries to record the events and transactions a through i$.$

a$.$ Record raw material puchases on credit

b$.$ Record the requisition of direct materials

c$.$ Record the indirect materials

d$.$ Record the entry for direct labor, paid in cash.

e$.$ Record the entry for indirect labor, paid in cash.

f$.$ Record the entry to apply overhead to jobs $136,138$ and $139.$

g$.$ Record the transfer of completed jobs $136,138$ and $139$ to finished goods.

h$.$ Record the entry for sales on account for Jobs $136$ and $138.$

i$.$ Record the entry for the cost of jobs $136$ and $138.$

j$.$ Record the entry for the actual overhead costs incurred.

k$.$ Record the entry to apply overhead to Jobs $137$ and $140($Work in Process$).$