I'm missing something, need help

Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $108,000. b. Direct materials used, $44,000. Indirect materials used, $19,800. c. Direct labor used, $46,000. Indirect labor used, $24,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $8,750. e. Applied overhead at the rate of 120% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $86,000. g. Sales of jobs on credit was $123,000. h. Cost of jobs sold was $86,000