Pleas do the entry and then explain/mention why each number is debited and credited. Meaning showing where the debited or credited number came from. Thank you

A job order cost sheet for Ryan Company is shown below. Job No. 92 Direct Materials Direct Labor For 2,000 Units Manufacturing Overhead 4,900 Date Beg. bal. Jan. 1 8 7,000 5,700 7,000 12 10,000 8,500 25 2,200 27 4,000 21,000 3,400 16,800 14,900 Cost of completed job: Direct materials Direct labor Manufacturing overhead Total cost Unit cost ($52,700 + 2,000) $14,900 21,000 16,800 $52,700 $26.35 (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Debit Credit Account Titles and Explanation Work in Process Inventory Jan. 31 Raw Materials Inventory (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) 31 (To record job completed)