Hello, I need some help filling out these journal entries.

*Note: this is just one problem i used multiple photos just so it is easier to post and read, the first 2 photos contain the given information and the other 2 are journal entry formats. Please try to follow the set up* Thank you!

Sampson Company uses a job order cost system with overhead applied based on direct labor hours. See estimated amounts below. Note the beginning balances for Finished Goods (Job 101) and Work-in-Process (Jobs 102 & 103) for the costs accumulated to date. Also note, the beginning balances in the other balance heet accounts Estimated Overhead for 2016 720,000 Estimated Direct Labor Hours for 2016 24,000 During January the company had the following transactions Purchased raw materials on account in the amount of 10,000 Issued the following materials into production Amount Explanation 2,000 5,000 7,000 Job 102 2,000 Used on both jobs 9,000 Direct materials Job 103 Indirect materials Total Recorded salaries and wages as follows Amount Explanation Direct labor 6,000 4,000 10,000 Job 102 Job 103 4,000 For factory supervision 5.000 For administrative staff Indirect labor Salaries Total 19,000 Applied overhead to jobs based on the number of direct labor hours required