Boston, Inc. had the following activities during its most recent period of operations:

(a) Purchased $140,000 of raw materials on credit.

(b) Issued $120,000 of raw materials into production (80% direct; 20% indirect).

(c) Incurred and paid factory labor costs of $200,000 cash (75% direct; 25% indirect).

(d) Incurred and paid factory utilities costs of $15,000.

(e) Recorded factory building depreciation of $28,000.

(f) Applied factory overhead at 80% of direct labor costs.

(g) Finished and transferred jobs totaling $280,000.

(h) Sold jobs that had a total cost of $190,000.

Required: Prepare journal entries to record the above transactions.