Shellenback Incorporated has provided the following information for the year ended 208 : a. Purchased raw materials on account for $200,600 b. Issued $185,600 in raw materials to production ( $12,600 were not traceable to specific jobs). c. Incurred $155,600 in direct labor costs (15,350 hours), $53,100 in supervision costs (paid in cash). d. Incurred the following additional manufacturing overhead costs: factory lease $22,600 (paid in cash); depreciation on equipment $26,600; factory utilities $14,100 (paid in cash). e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $55,600; sales commissions $58,600. f. Applied manufacturing overhead to jobs in process at a rate of $9 per direct labor hour. g. Completed jobs costing a total of $457,600. h. Sold jobs for $735,600 on account. The cost of the jobs was $441,600. 1. 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.)