Raw materials $ 10,200 Work in process $ 4,400

Finished goods $ 8,800

During the year, the following transactions were completed:

1. Raw materials purchased on account, $ 168,000.
2. Raw materials used in production, $142,000 (materials costing $124,000 were charged directly to jobs; the remaining materials were indirect).
3. Costs for employee services were incurred as follows:

Direct labor $ 161,000 Indirect labor $ 288,500 Sales commissions $ 22,000 Administrative salaries $ 47,000

1. Rent for the year was $18,100 ($13,600 of this amount related to factory operations, and the remainder related to selling and administrative activities).
2. Utility costs incurred in the factory, $19,000.
3. Advertising costs incurred, $15,000.
4. Depreciation recorded on equipment, $25,000. ($17,000 of this amount related to equipment used in factory operations; the remaining $8,000 related to equipment used in selling and administrative activities.)
5. Record the manufacturing overhead cost applied to jobs.
6. Goods that had cost $225,000 to manufacture according to their job cost sheets were completed.
7. Sales for the year (all paid in cash) totaled $504,000. The total cost to manufacture these goods according to their job cost sheets was $216,000.

need help with the journal entries. Pretty lost