Tornado Electronics manufactures stereos. All processing is initiated when an order is received. For April there were no beginning inventories. Conversion Costs and Direct Materials are the only manufacturing cost accounts. Direct Materials are purchased under a just-in-time system. Backflush costing is used with a finished goods trigger point. Additional information is as follows:

Actual conversion costs	$232,000
Standard materials costs per unit	60
Standard conversion cost per unit	140
Units produced	3,200
Units sold	2,800

Required:

Record all journal entries for the monthly activities related to the above transactions if backflush costing is used.