Present Entries to Record the Following Summarized Operations Related to Production

Present entries to record the following summarized operations related to production for a company using a job order cost system:
a)Materials purchased on account
$176,000
b)Prepaid expenses incurred on account
12,200
c)Materials requisitioned:
For production orders
153,700
For general factory use
2,700
d)Factory labor used:
On production orders
141,300
For general factory purposes
12,000
e)Depreciation on factory equipment
37,000
f)Expiration of prepaid expenses, chargeable to factory
6,100
g)Factory overhead costs incurred on account
76,000
h)Factory overhead applied, based on machine hours
105,300
i)Jobs finished
415,300
j)Jobs shipped to customers: Cost
412,000
Selling price assume all sold on account)638,000