The following information relates to the manufacturing operations of O’Shaughnessy Mfg. Co. during the month of March. The company uses job order costing.
a. Purchases of direct materials during the month amount to $59,700. (All purchases were made on account.)
b. Materials requisitions issued by the Production Department during the month total $56,200.
c. Time cards of direct workers show 2,000 hours worked on various jobs during the month, for a total direct labor cost of $30,000.
d. Direct workers were paid $26,300 in March.
e. Actual overhead costs for the month amount to $34,900 (for simplicity, you may credit Accounts Payable).
f. Overhead is applied to jobs at a rate of $18 per direct labor hour.
g. Jobs with total accumulated costs of $116,000 were completed during the month.
h. During March, units costing $128,000 were sold for $210,000. (All sales were made on account.)

Instructions
Prepare general journal entries to summarize each of these transactions in the company’s general ledger accounts.