why is this wrong?

Prepare joumat entries to record transactions a through 4"]. 1:. Raw materials purchased on credit, $94,000. b. Direct materials used, $40,500. Indirect materials used, $25,000. 1:. Direct labor used, $50,000. Indirect labor used, $20,000. [Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $1875- e. Applied overhead at the rate of 125% of direct labor cost- f. Transferred cost of jobs completed to nished goods. $?4,000- 9. Sales ofjobs on credit was $105,000. h. Cost ofjobs sold was $14,000. 9 Am is not complete. - Raw materials inventory 94,000 a -- \"WW W" 2 b{"|}. Work in process inventory 40,500 a Factory overhead 25,000 a - Direct materials used 65,500 a 3 H2}. Work in process inventory Factory overhead 20,000 a Factory wages payable 70,000 9 4 CU 1.. Factory overhead 7,875 9 lGash 5 c{2} Work in process inventory 62,500 a Facwmmd 7,075 9 02,500 9 Finished goods inventory 74,000 a Work in process inventory 74,000 9 Finished goods inventory T4,000 9 74,000 9 _ work in process inventory - a _ Accounts receivable a 105,000 a 74,000 a 105,0000 62,500 a reason a mono 6 mono 9 Finish ed goods inventory Work in process inventory Finished goods inventory Work in process inventory Accounts receivahie Finished goods inventory Accounts rec eivahle Cost of goods sold Finished goods inventory