I need help Journaling Applied overhead. (Circled in Red)

Starr Company reports the following Information for August. Raw materials purchased on account $78,600 Direct materials used in production $53,000 Factory wages earned (direct labor) $21, 350 Overhead rate 125 # of direct labor cost Prepare journal entries to record the following events. 1. Raw materials purchased. 2. Direct materials used in production. 3. Direct labor used in production. 4. Applied overhead View transaction list View journal entry worksheet No Transaction General Joumal Credit Debit 78,600 A 1 Rawterials inventory Accounta sayable 78,600 IN B 2 53,000 Work in process inventory Raw materials inventory 53,000 3 21,350 Work in process inventory Factory wages payable 21,350 D 4 26,689 Work in process inventory Factory overhead 26,689