need help with the following problem, images is attached below thank you

Required information [The following information applies to the questions displayed belo W. ] Bunnell Corporation is a manufacturer that usesjob-order costing, On January 1, the company's inventory balances were as follows: Raw materials $ 66,000 Work in process S 33,600 Finished goods 5 38,400 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company's predetermined overhead rate of $13.50 per direct labor-hour was based on a cost formula that estimated $540,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year: a. Raw materials were purchased on account, $684,000, b. Raw materials use in production, $646,400. All of of the raw materials were used as direct materials. c. The following costs were accrued for employee services: direct labor, $490,000; indirect labor, $150,000; selling and administrative salaries, $319,000. d. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $423,000. e. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $390,000. f Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on alljobs during the year. . Jobs costing $1,623,300 to manufacture according to theirjob cost sheets were completed during the year. Jobs were sold on account to customers during the year for a total of $3,547,500. Thejobs cost $1,633,300 to manufacture according to theirjob cost sheets. pun Required: 1. What is thejournal entry to record raw materials used in production? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View general journal