I need to practice journalizing and attachments for finished and unfinished jobs and I do not know what to do 

Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: A. Materials purchased on account, $147,000. B. Materials requisitioned and factory labor used:

Job No.

101

102

103

104

105

106

For general factory use

Materials $19,320 23,100 13,440 38,200 18,050 18,000 9,000

Factory labor $19,500 28,140 14,000 36,500 15,540 18,700 20,160

C. Factory overhead costs incurred on account, $6,000.

D. Depreciation of machinery and equipment, $4,100.