Why is this wrong?

Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $94,000. b. Direct materials used, $40,500. Indirect materials used, $25,000. c. Direct labor used, $50,000. Indirect labor used, $20,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $7,875. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $74,000. g. Sales of jobs on credit was $105,000. h. Cost of jobs sold was $74,000. Answer is not complete. No Transaction General Journal Debit Credit 1 a. 9,400 Raw materials inventory Accounts navable 9.400 No Transaction General Journal Debit Credit 1 a. 9,400 Raw materials inventory Accounts payable 9,400 b(1). 40,500 N Work in process inventory Raw materials inventory 40,500 3 b(2) 25,000 Factory overhead Raw materials inventory 25,000 4 c(1). Work in process inventory Factory overhead Cash 50,000 20,000 X X X 70,000 5 c(2) 7,875 X Factory overhead Cash 7,875 5 c(2) 7,875 Factory overhead Cash 7,875 X 6 d. 62,500 Work in process inventory Factory overhead X 62,500 7 e. 74,000 X Finished goods inventory Work in process inventory 74,000 8 00 f. 74,000 Cost of goods sold Finished goods inventory x x 74,000 9 g. 105,000 Accounts receivable Sales 105,000