Need help completing general journal. Materials requisition and Job cost sheets are correct.

Sager Company manufactures variations of its product, a technopress, In response to custom orders from its customers. On May 1, the company had no Inventories of work in process or finished goods but held the following raw materials. Material M Material R Paint Total cost 350 units 115 units 70 units @ @ @ $280 = $ 98,000 220 = 25, 300 110 = 7,700 $131,000 On May 4, the company began working on two technopresses: Job 102 for Worldwide Company and Job 103 for Reuben Company. a. Purchased raw materials on credit and recorded the following Information from recelving reports and Invoices. Recelving Report No. 426, Material M, 280 units at $280 each. Recelving Report No. 427, Material R, 110 units at $220 each. Instructions: Record these purchases with a single journal entry. Enter the receiving report Information on the materials ledger cards. b. Requisitioned the following raw materials for production. Requisition No. 35, for Job 102, 189 units of Material M. Requisition No. 36, for Job 102,72 units of Material R. Requisition No. 37, for Job 103, 98 units of Material M. Requisition No. 38, for Job 103, 87 units of Material R. Requisition No. 39, for 23 units of paint. Instructions: Enter amounts for direct materials requisitions on the materials ledger cards and the Job cost sheets. Enter the Indirect materials amount on the materials ledger card. c. Received the following employee time tickets for work in May. Time tickets Nos. 1 to 10 for direct labor on Job 102, $87,000. Time tickets Nos. 11 to 30 for direct labor on Job 103, $56,000. Time tickets Nos. 31 to 36 for equipment repairs, $23,000. Instructions: Record direct labor from the time tickets on the job cost sheets. Time tickets Nos. 1 to 10 for direct labor on Job 102, $87,000. Time tickets Nos. 11 to 30 for direct labor on Job 103, $56,000. Time tickets Nos. 31 to 36 for equipment repairs, $23,000. Instructions: Record direct labor from the time tickets on the job cost sheets. d. Pald cash for the following items during the month: factory payroll, $166,000, and miscellaneous overhead Items, $138,000. Use the time tickets to record the total direct and Indirect labor costs. e. Finished Job 102 and transferred it to the warehouse. The company assigns overhead to each Job with a predetermined overhead rate equal to 80% of direct labor cost. Instructions: Enter the allocated overhead on the cost sheet for Job 102, fill in the cost summary section of the cost sheets. 1. Delivered Job 102 and accepted the customer's promise to pay $450,000 within 30 days. g. Applied overhead cost to Job 103 based on the Job's direct labor to date. Required: Complete the materials ledger cards for Material M, Material R, and paint using the Information given in part a and b. Complete the job cost sheets for Jobs 102 and 103 using the Information given in part a, b, c and e. Prepare Journal entries for part a through g. Item MATERIALS LEDGER CARD Material M Issued Total Price Requisition Units Unit Received Receiving Date Units Total Unit Price Date May Report Units Price Balance Total Price 28098,000 280 176,400 2 80 123,480 280 96,040 #426 280 2807 8.400 350 830 52,920 441 27,440 343 #35 #37 189 98 280 280 Item Material R Received Issued Balance Receiving Report Date Issued Unit Units Price Unit Price Units Total Price Requisition Total Units May #427 110 220 24,200 Price 115 225 15,840 153 19,140 60 Unit Total Price Price 220 25,300 220 49,500 220 33,880 220 14,520 #36 #38 72 87 220 220 Item Paint Received Issued Receiving Date Unit Units Total . The Requisition Price Balance Unit Price Units Unit Price Total Price Units Total Price Price 70 47 110 110 7,700 5,170 #39 23 110 2 .530 Materials Requisition Job Cost Sheets General Journal Prepare journal entries for part a through g. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.). General Journal Credit No 1 Transaction a. Debit 102,600 Raw materials inventory Accounts payable 102,600 2 b. 115,330 Factory overhead Work in process inventory 143,000 Factory overhead Work in process inventory 166,000 X 138,000 Factory overhead Cash 138,000 225,380 Finished goods inventory Work in process inventory 225,360 450,000 Accounts receivable Sales 450,000 Record the payment of factory payroll using the time tickets given in letter Note: Enter debits before credits. Transaction Credit General Journal Factory overhead Work in process inventory Debit 143,000 166,000 Record entry Clear entry View general journal Journal entry worksheet