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

May follows.

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

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

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

b$.$ Applied overhead to Jobs $\frac{?}{\text{b}\text{a}\text{r}}(136,138,$ and $139).$

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

d$.$ Sold Jobs $136$ and $138$ on credit at a total price of $$550,000.$

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

f$.$ Incurred the following actual other overhead costs during the month.

Depreciation of factory building $$69,500$

Depreciation of factory equipment $38,000$

Expired factory insurance $10,000$

Accrued property taxes payable $36,500$

g$.$ Applied overhead at month$-$end to the Work in Process Inventoly account $($for Job $137$ and $140)$ using the

predetermined overhead rate of $200\%$ of direct labor cost.

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