The Selected Data That Follow Relate to the Berger Furniture

Essay

The selected data that follow relate to the Berger Furniture Company.
$\begin{array} { l r } \text { Direct material purchased on account } & \$ 160,000 \\\text { Direct material used } & 79,000 \\\text { Direct labour } & 170,000 \\\text { Manufacturing overhead incurred } & 100,000 \\\text { Manufacturing overhead applied } & 90,000\end{array}$ During the year, products costing $310,000 were completed, and products costing $316,000 were sold for $455,000.
Required:
Prepare journal entries to record the preceding transactions and events.