need answer of question b only (t-accounts)

Question 2 >>>> Marks: 25+10+5=40 The MSQI Company uses a job-order cost system and applies manufacturing overhead cost to jobs using a predetermined overhead rate based on the cost of materials used in production. At the beginning of the year, the following estimates were made as a basis for computing the predetermined overhead rate: manufacturing overhead cost, S186,000; direct materials cost, S155,000. The following transactions took place during the year (all purchases and services were acquired on account): 2. Raw materials purchased, $96.000. b. Raw materials requisitioned for use in production (all direct materials). $88,000 c. Utility bills incurred in the factory, $17.000. d. Costs for salaries and wages incurred as follows: Direct labor, $174,000 Indirect labor, $70,000 Selling and administrative salaries, S124.000 e. Maintenance costs incurred in the factory, S12.000. f. Advertising costs incurred, 598,000. g. Depreciation recorded for the year, $75,000 (75% relates to factory assets and the remainder relates to selling and administrative assets). h. Rental cost incurred on buildings, $80,000 (80% of the space is occupied by the factory, and 20% is occupied by sales and administration). Miscellaneous selling and administrative costs incurred, S12,000. j Manufacturing overhead cost was applied to jobs. k. Cost of goods manufactured for the year, $480,000. 1. Sales for the year (all on account) totaled $900,000. These goods cost $550,000 to manufacture Required: (a) Prepare journal entries to record the items (a) to (1) above. Ignore item () for the moment. (b) Prepare T-accounts for Manufacturing Overhead and Work-in-Process Account (c) Prepare a journal entry for item (j) above