2. Data for the month of March 2021 the following transactions occurred: a. Purchased of raw materials $ 125,000 and was paid $ 76,000 in cash at 5% discount. b. Salaries and wages calculated are $ 110,000. Salaries and wages distributed for work 101 are 2,500 JKL @ $ 8; Job 102 is 4,000 JKL @ $ 10 and Job 103 is 3,000 JKL @ $ 6. Indirect labor costs $ 12,000; marketing and administrative costs of $ 20,000. Salaries and Wages have been paid in cash c. $ 26,000 in raw materials used for Work 101; $ 52,000 for Job 102 and $ 24,600 for Job 103 and $ 12,500 for supplies (auxiliary) materials. d. Factory overhead was charged to Work 101 at a rate of $ 6; 102 at a rate of $ 8 and 103 at a rate of $ 5 per Direct Hour (JKL) e. Works 101 and 102 have been completed and are immediately sold (sent to the customer) at a price of 60% above the cost of goods (cost of goods manufactured) f. The total net receivable after deducting the 5% discount in cash was received in the amount of $ 323,000. g. Total expenses paid in cash consisted of $ 15,000 in marketing and other administrative expenses; and $ 22,700 factory overhead. The depreciation expense for this month's machine is $ 2,000. h. The difference in BOP is closed to the cost of goods sold at the end of each month

Requested: a) Create an order cost card and enter initial data and create a cost account b) Create a Journal from the above transaction and post it to the appropriate account and the HP Order card (add account and card if needed) c) Calculate the value of the ending Inventory of raw materials, Work in progress and finished goods? d) Prepare a report on Cost of Production and Income Statement as of March 2021?