Refer to the information presented in PA2-1 for Lamonda Corp.

Information from PA2-1
(a) Purchased materials on account at a cost of $136,000.
(b) Requisitioned materials at a cost of $122,000, of which $28,000 was for general factory use.
(c) Recorded factory labor of $155,000, of which $24,000 was indirect.
(d) Incurred other costs:
Selling expense ...... $44,000
Factory utilities ..... 26,000
Administrative expenses .. 15,000
Factory rent ...... 30,000
Factory depreciation .... 24,000
(e) Applied overhead at a rate equal to 135 percent of direct labor cost.
(f) Completed jobs costing $375,000.
(g) Sold jobs costing $402,000.
(h) Recorded sales revenue of $500,000.

Required:
Prepare all of Lamonda’s necessary journal entries for the month of April.