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 $13732,500$

Job $13820,000$

Job $13922,800$

Job $1406,600$

Total direct materials $131,400$

Indirect materials $20,500$

Total materials requisitions $ $151,900$

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

Job $136$ $ $12,200$

Job $13710,700$

Job $13837,700$

Job $13939,600$

Job $1403,200$

Total direct labor $103,400$

Indirect labor $25,000$

Total labor cost $ $128,400$

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 $$540,000.$

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 $ $68,500$

Depreciation of factory equipment $38,500$

Expired factory insurance $11,000$

Accrued property taxes payable $36,000$

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.

$3.$ Post the journal entries for the transactions to the following T$-$accounts, each of which started the month with a zero balance.