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Ravsten Company uses a job-order costing system. On January 1, the beginning of the current year, the company's inventory balances were as follows. The company applies overhead cost to jobs on the basis of machine -hours. For the current year, the company estimated that it would work 36,000 machine-hours and incur $159,840 in manufacturing overhead cost. The following transactions were recorded for the year a. Raw materials were purchased on account $209.500 b. Raw materials were requisitioned for use in production. $199,500 (80\% direct and 20s indirect) c. The following costs were incurred for employee services: d. Heat, power, and water costs were incurred in the factory: $43,900 e. Prepaid insurance expired during the year: $11,900 (90\% relates to factory operations, and 10% relates to selling and administrative activities) 1. Adverising costs were incurred, $51,900 9. Depreciation was recorded for the year $61.900 ( 85% relates to factory operations, and 15% relates to selling and administrative activities) h. Manufacturing overhead cost was applied to production The company recorded 40,000 machine-hours for the year. 1. Goods that cost $502,800 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. 1. Sales for the year totalied $766,500 and were all on account. The total cost to manufacture these goods according to their job cost Required; 1. Prepare journal entries to record the transactions given above. (Do not round intermediote calculations. If no entry is required for o transaction/event, select "No journat entry required" in the first account fleid.) Required: 1. Prepare journal entries to record the transactions given above. (Do not round intermediate calculations. If no entry is required for. a transaction/event, select "No journal entry required" in the first occount field.) Journal entry worksheet Journal entry worksheet 7811 Raw materials were requisitioned for use in production: $199,500(80% direct and 20% indirect). Note: Enter debits before credits. Journal entry worksheet Record the costs that were incurred for employee services. Note: Enter debits before credits. Journal entry worksheet Heat, power, and water costs were incurred in the factory: $43,900. Note: Enter debits before credits. Journal entry worksheet Prepaid insurance expired during the year: $11,900(90% relates to factory operations, and 10% relates to selling and administrative activities). Note: Enter debits before credits. Journal entry worksheet Advertising costs were incurred, $51,900. Note: Enter debits before credits. Journal entry worksheet