Shellenback Incorporated has provided the following information for the year ended $20$x$8$:

a$.$ Purchased raw materials on account for $$203,600.$

b$.$ Issued $$188,600$ in raw materials to production $($ $$15,600$ were not traceable to specific jobs$).$

c$.$ Incurred $$158,600$ in direct labor costs $(18,350$ hours$),$ $$56,100$ in supervision costs $($paid in cash$).$

d$.$ Incurred the following additional manufacturing overhead costs: factory lease $$25,600($paid in cash$)$; depreciation on equipment $$29,600$; factory utilities $$17,100($paid in cash$).$

e$.$ Incurred the following nonmanufacturing costs, both paid in cash: advertising $$58,600$; sales commissions $$61,600.$

f$.$ Applied manufacturing overhead to jobs in process at a rate of $$9$ per direct labor hour.

g$.$ Completed jobs costing a total of $$460,600.$

h$.$ Sold jobs for $$738,600$ on account. The cost of the jobs was $$444,600.$

i$.$ Closed the manufacturing overhead account balance.

Required:

Prepare the journal entries to record these transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

$9$

$10$

Record purchase of raw materials on account.

Note: Enter debits before credits.

$\backslash$table$[[$Event$,$General Journal,Debit,Credit$],[$a$,,,]]$