Information on Kwon Manufacturing$$s activities for its first month of operations follows:

Purchased $$101,700$ of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job $201$ $ $49,900$

Job $20225,300$

Total direct materials $75,200$

Indirect materials $10,320$

Total materials used $ $85,520$

Time tickets show the following labor used for the month.

Job $201$ $ $40,900$

Job $20214,300$

Total direct labor $55,200$

Indirect labor $25,900$

Total labor used $ $81,100$

Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materials cost.

Transferred Job $201$ to Finished Goods Inventory.

Sold Job $201$ for $$168,860$ on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment $ $33,700$

Rent on factory building $($payable$)670$

Factory utilities $($payable$)970$

Expired factory insurance $4,700$

Total other factory overhead costs $ $40,040$

Prepare journal entries to record the transactions reflected in items a through g$.$

there are $10$ journal entries