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

a$.$ Purchased raw materials on account for $$203,200.$

b$.$ Issued $$188,200$ in raw materials to production $($$$15,200$ were not traceable to specific jobs$).$

c$.$ Incurred $$158,200$ in direct labor costs $(17,950$ hours$),$ $$55,700$ in supervision costs $($paid in cash$).$

d$.$ Incurred the following additional manufacturing overhead costs: factory lease $$25,200($paid in cash$)$; depreciation on equipment $$29,200$; factory utilities $$16,700($paid in cash$).$

e$.$ Incurred the following nonmanufacturing costs, both paid in cash: advertising $$58,200$; sales commissions $$61,200.$

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

g$.$ Completed jobs costing a total of $$460,200.$

h$.$ Sold jobs for $$738,200$ on account. The cost of the jobs was $$444,200.$

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

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Record purchase of raw materials on account.

Note: Enter debits before credits.