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Baldwin Company has provided the following information for 2019, the first year of the company’s operations....

Baldwin Company has provided the following information for 2019, the first year of the company’s operations. (i) Purchased raw materials on account for $240,000. (ii) Issued $230,000 in raw materials to production ($32,000 were not traceable to specific jobs). (iii) Incurred $242,000 in direct labour costs (24,120 hours) and $92,500 in supervision costs (paid in cash). (iv) Incurred the following additional manufacturing overhead costs: factory utilities $24,000 (paid in cash); depreciation on equipment $45,000; indirect supplies $17,500 (paid in cash). (v) Incurred the following nonmanufacturing costs, both paid in cash: advertising $75,000 and sales salaries $88,000. (vi) Applied manufacturing overhead to jobs in process at a rate of $9 per direct labour hour. (vii) Completed jobs costing a total of $644,000. (viii) Sold jobs for $856,000 on account. The cost of the jobs was $642,000. (ix) Closed the manufacturing overhead account balance. Required: Prepare general journal entries to record the information given above

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