The polaris company uses a job-order costing system. the following data relate to october, the first month of the company’s fiscal year. a. raw materials purchased on account, $209,000. b. raw materials issued to production, $190,000 ($152,000 direct materials and $38,000 indirect materials). c. direct labor cost incurred, $50,000; indirect labor cost incurred, $21,000. d. depreciation recorded on factory equipment, $104,000. e. other manufacturing overhead costs incurred during october, $129,000 (credit accounts payable). f. the company applies manufacturing overhead cost to production on the basis of $9 per machine-hour. a total of 76,200 machine-hours were recorded for october. g. production orders costing $513,000 according to their job cost sheets were completed during october and transferred to finished goods. h. production orders that had cost $450,000 to complete according to their job cost sheets were shipped to customers during the month. these goods were sold on account at 22% above cost. required: 1. prepare journal entries to record the information given above. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)