$1)$ Record Raw Materials Purchase on credit. $2)$ Record the requisition of direct materials. $3)$ Record the indirect materials. $4)$ Record the entry for direct labor, paid in cash. $5)$ Record the entry for indirect labor, paid in cash. $6)$ Record the entry to apply overhead to jobs $136,138$ and $139.7)$ Record the transfer of completed jobs $136,138$ and $139$ to finished goods. $8)$ Record the entry for sales on account for jobs $136$ and $138.9)$ Record the entry for the cost of jobs $136$ and $138.10)$ Record the entry for the actual overhead costs incurred. $11)$ Record the entry to apply overhead to jobs $137$ and $140($work in progress$).$