Raw materials $ 19,000

Work in process $82,000

Finished goods $ 32,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 36,000 machine-hours and incur $216,000 in manufacturing overhead cost. The following transactions were recorded for the year:

i. Raw materials were purchased, $443,000.

ii. Raw materials were requisitioned for use in production, $450,000 ($435,000 direct and $15,000 indirect).

iii. The following employee costs were incurred: direct labor, $229,000; indirect labor, $54,000; and administrative salaries, $117,000.

iv. Selling costs, $119,000.

v. Factory utility costs, $21,000.

vi. Depreciation for the year was $121,000 of which $114,000 is related to factory operations and $7,000 is related to selling, general, and administrative activities.

vii. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 38,000 machine-hours.

viii. The cost of goods manufactured for the year was $910,000.

xiv. Sales for the year totaled $1,173,000 and the costs on the job cost sheets of the goods that were sold totaled $895,000.

xv. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

Required: Prepare the appropriate journal entry for each of the items above (a. through j.). You can assume that all transactions with employees, customers, and suppliers were conducted in cash.