Josie Inc. has provided the following information for 2015:
a. Purchased raw materials on account for $121,100.
b. Issued $114,900 in raw materials to production ($21,900 were not traceable to specific jobs).
c. Incurred $115,072 in direct labor costs (14,384 hours) and $62,000 in supervision costs (paid in cash).
d. Incurred the following additional manufacturing overhead costs: factory lease $22,000 (paid in cash); depreciation on equipment $18,500; custodial supplies $6,700 (paid in cash).
e. Incurred the following nonmanufacturing costs, both paid in cash: advertising $74,200; sales
commissions $87,600.
f. Applied manufacturing overhead to jobs in process at a rate of $12 per direct labor hour.
g. Completed jobs costing a total of $344,300.
h. Sold jobs for $425,900 on account. The cost of the jobs was $341,500.
i. Closed the Manufacturing Overhead account balance.
Prepare the journal entries to record these transactions.
Record issue in raw materials to production (including the part which is not traceable to specific jobs).