please do in journal entries and do in format and if possible please give explanations thanks

Q.2-B ( 5 marks) On March 01, 2009 HASF Engineering Works had two jobs in process as follows: Direct Material Direct Laboiu Direct Labour Hours Direct Machine Hours Applied Factory Overhead Job No. 18 ........... Job No. 19 50,000 18,000 36,000 12,000 10,000 3,000 2,500 Rs. 3 per direct Rs. 5 per direct (Machine Hour) (Labour Hour) 8,000 During March Job No. 20, 21, 22 and 23 were started. Direct materials of Rs. 37,500 and direct labour of 1800 hours at an average rate of Rs. 15 per hour used during the month. Pre determined FOH applied rate is Rs. 10 per direct labour hour on all jobs starting in March. Job No. 23 was the only incomplete job at the end of March Direct material of Rs. 15,000 and direct labour of Rs. 9,000 were charged to job. At the end of month job No. 22 was the only finished job on hand. It has accumulated total cost of Rs. 27.250. There was no beginning inventory in finished goods. Jobs completed were sold on account at a profit of 20% on cost. Required: Prepare journal entries to record (a) Cost incurred on jobs started in the month of March (b) Cost of goods manufactured (c) Sales (d) Cost of Sales