Please show steps if possible for all three problems.

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To use prepare entries and calculations for a manufacturer using a job order costing system. Hint: . For requirement d you should have an ending Raw Materials Balance of $28.530; Work in Process Balance of $66,313 and Finished Goods Balance of $0 Preparing entries for manufacturing costs Pinkie Pie Toys, creates custom pony themed toys for its customers and uses a job order cost system to record its costs. The following data summarizes the operations related to the first quarter's production. 1.) Raw materials purchased on account amounted to $193,910, 2.) Wage expense for laborers was $91,540 with $11,540 relating to payroll taxes. 3.) Manufacturing overhead costs incurred on account $52,200. Depreciation on manufacturing equipment amounted to $16,900. 4.) Depreciation on office building was $15,000. 5. Materials requisitions and time tickets showed the below amounts: Client Job Materials Labor Twilight (201) (12) $37,650 (TT #8) $19,280 R. Dash (202) (14) 45,200 (TT #9) 22,680 Celestia (203) (#15) 36,920 (TT #10) 15,470 Luna (204) (+16) 40,550 (TT #11) 26,160 Indirect costs (#17 5,060 (TT #12) 7,950 6.) Overhead costs are assigned to jobs based on direct labor costs. The company estimates overhead costs for the year to be $90,000, direct labor costs to be $100,000, and direct labor hours to be 105,000. 7.) The client jobs completed during the quarter were Twilight, R. Dash, and Luna. 8.) The completed jobs were sold for $303,000 on account. Requirements: a. Prepare the journal entries to accumulate the manufacturing costs. b. Prepare the journal entries to assign the manufacturing costs. c. Post to manufacturing accounts