all i need is B done, the entries below

a. Raw materials purchased on account, $104,000. b. Direct materials used in production, $43,000. Indirect materials used in production, $19,400, c. Paid cash for factory payroll $60,000. Of this total, $42.000 is for direct labor and $18,000 is for indirect labor. d. Paid cash for other actual overhead costs, $8.500. e. Applied overhead at the rate of 120% of direct labor cost. Record the entry to assign costs of direct materials used. Note: Enter debits before credits. General Journal Debit Credit Transaction b(1) Record the entry for indirect materials. Note: Enter debits before credits General Journal Debit Credit Transaction b(2)