Thumbs up to right answer! everything is right except the values in the jornal entry!

Ravsten Company uses a job-order costing system. On January 1, the beginning of the current year, the company's inventory balances were as follows Raw waterials Work in process Finished goods $ 24,500 $ 13,400 $31,700 The company applies overhead cost to jobs on the basis of machine-hours. For the current year, the company estimated that it would work 37700 machine-hours and incur $163,995 in manufacturing overhead cost. The following transactions were recorded for the year. a. Raw materials were purchased on account $234.000. b. Raw materials were requisitioned for use in production: $207,000 (85% direct and 15% indirect) c. The following costs were incurred for employee services Direct labour Indirect labour Sales Commissions Administrative salaries 5173,600 $ 30,400 $ 41,100 $ 86,500 d. Heat, power, and water costs were incurred in the factory: $49,650 e Prepaid Insurance expired during the year: $18,500 (80% relates to factory operations, and 20% relates to selling and administrative activities) Advertising costs were incurred, $58,500, Depreciation was recorded for the year. $70.200 (75% relates to factory operations, and 25% relates to selling and administrative activities) h. Manufacturing overhead cost was applied to production. The company recorded 43,400 machine-hours for the year Goods that cost $534,600 to manufacture according to their job cost sheets were transferred to the finished goods warehouse Sales for the year totalled $779,000 and were all on account. The total cost to manufacture these goods according to their job cost sheets was 5526,200. Answer is complete and correct. Beg Bal Raw Materials 24,500 234.000 207.000 51,500 Beg Bal a S b b End Bal C OO Manufacturing Overhend 0 31.050 188,790 30.400 49,650 14,800 52,650 10,240 d e. S 9 End Bal Beg Bal b Beg Bal Work in Process 13.400 175,950 534,600 173.600 188,790 17.140 olololo los Cost of Goods Sold 5 0 526,200 526.200 O C End Bal h End. Bal Beg Bal 1 End Bal Finished Goods 31,700 534 600 525 2001 40 100 > 3-b. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (Do not round intermediate calculations and round your final answers to 2 decimal places. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete but not entirely correct. NO Event General Journal Credit Dobe 10.240.00 1 Manufacturing overhead Cost of goods sold Work in process Finished goods Ooo 9,23538 300 83 703.79