Help with journal entries please:

Received a report from the treasurer that Blue Runner Sports Dealers, one of our customers, has declared bankruptcy. Wrote off the balance owed to Hydro Paddle Boards, Inc. by Blue Runner Sports Dealers.

18. Sold and shipped Job No. 1405 to the appropriate customer. Refer to that jobs Cost Record for the total cost of the job to determine the selling price.

22. Purchased $20,464.32 of direct materials from K.C. Epoxy Supply Company, credit terms net 30 days.

22. Accepted a job for the manufacture of 28 units R2 (Racing 2SUP) for Flour Oceanic Designers. The promise date is January 31. The Company began the job today, applying $4,936.20 of direct materials to Job No. 1408. (Materials Requisition No. 1686).

January 24. Paid GT Matrix Corporation the amount due today form the January 9 purchase.

25. Applied $3,320.00 of direct labor to Job No. 1402, which will complete the job. (Time Ticket No. 262).

Applied factory overhead using the appropriate rate.

Transferred the completed job to the finished goods account.

26. Sold and shipped Job No. 1402 to the appropriate customer. Refer to that jobs Cost Record for the total cost of the job to determine the selling price.

26. Applied $7,280.00 of direct labor to Job No. 1408, which will complete the job. (Time No. 264).

Applied factory overhead using the appropriate rate.

Transferred the completed job to the finished goods account.