can someone help me revise them and do

Jan. 30 paid Casper Corporation the amount due from the January 20 purchase

Jan 31 Record the insurance expense for January. The prepaid insurance is for 10 months:

Factory 75%

General 25%

Jan.31 Close the oversupplied or undersupplied factory overhead of the cost of good sold.

when ACCT 102 tray se Group Project Transactions & Instructions Wonderama Playgrounds, Inc. manufactures playground equipment for parks and schools. Their business year is the calendar year and they use a job-order cost system for inventory and sales. Wonderama Playgrounds, Inc, manufactures all products in a single production department. An individual job-order cost sheet is maintained for each job. The job-order cost sheet contains accumulated costs for each job, including actual direct materials, actual direct labor, and applied factory overhead. Factory overhead is applied to each job based on 125% of direct labor costs for that job. Wonderama Playgrounds, Inc. marks up all work by 40% of the job cost (sales price = total cost of job x 140%). Since Wonderama Playgrounds, Inc, sells to builders, contractors, school districts and schools, all sales are exempt from state sales tax. All sales are on account and are subject to terms of 2/10, net30 days, FOB Shipping Point. Accounts Payable is used solely for the purchase of direct materials, indirect materials, and factory supplies. All vendors expect full payment within 30 days. Operating expenses, with the exception of any accrued salaries, property taxes, and income taxes, are paid when incurred; all employees are paid at the end of the month. All cash is deposited in the bank when received and all payments are made by check. TNU Following are the transactions for Wonderama Playgrounds, Inc. for January 2020: Jan. 2 Paid Larchmont Advertising Agency $1,363 for designing advertisements to appear in local newspapers in January. Jan. 2 Paid Princely Properties $4,250 for the January rent. Of this amount, 30% is for the office facilities and 70% is for the factory facilities. Jan. 4 Received $30,200.00 on account from customers (no discount allowed). Jan. 5 Sold Job #349, which was finished in December 2019 at a total cost of $39,800, to liappy Jacks Preschool. Jan. 7 Received a check from Lawson Corporation for the amount due. Payment was received within the discount period. (Balance due: $9,420.00) Paid Nogood Wood Products $8,562.40 in payment of their January 1 balance. Jan. 12 Collected the amount due from Happy Jacks Preschool for the sale on Jan. 5. Jan. 13 Paid Sorenson Plastics Company $12,925.00 in payment on account. Jan. 15 Applied $3,860.00 of direct materials to Job #351 Jan. 15 Applied $10,380.00 of direct labor to Job #351 Jan. 15 Applied factory overhead to Job #351. Jan. 15 Transferred the completed job #351 to Finished Goods. Jan. 16 Received $35,250.00 on account from customers (no discount allowed). 2975 329 58.721 General Tournal u vou to DATE in 2 Jan. 17 Sold and shipped Job W351 to the Smart Contractors. Wonderama Playgrounds, Inc. uses a perpetual inventory system. AR Purchased $6,329.00 of indirect materials and factory supplies to be used in the manufacture of all jobs currently in process, terms Net 30 days. (Hint: charge directly to Factory Overhead) sol Jan. 20 Accepted a job for the manufacture of a playground unit for Breakwater Unified School District. February 14 is the promised completion date. Began the job today by applying $5,986.00 of direct materials to Job #354. 1,87 7.30 Jan. 20 Purchased from Casper Corporation $3,658.72 of indirect factory supplies, credit terms, net 15 days. (Hint: charge directly to Factory Overhead) Jan. 21 Received a check for $9.890.00 from Sundial Corporation for the amount due, no discount allowed. Jan. 23 Applied $4,765.00 of direct materials to Job #350. Received a check for $9,046.00 from Everest Company for the amount due after the discount period has expired. Applied $2,359.72 of direct materials to job #352. Applied $1,586.00 of Direct Labor to Job #352. Applied factory overhead to Job #352. Jan. 26 Jan. 26 Jan. 26 Jan. 26 Jan. 27 Jan. 27 + Transferred the completed job 352 to the Finished Goods account + + Applied $4,683.87 of direct materials to job 8353 Applied $3,168.00 of Direct Labor to Job #353. Jan. 27 Applied factory overhead to Job #353. Jan. 27 Transferred the completed job #353 to the Finished Goods account. Jan. 27 Received the amount due from Smart Contractors from the sale on Jan. 17. Jan. 29 Sold and shipped Job #353 to the Grace Angelina Company. Paid Casper Corporation the amount due from the January 20 purchase. 8 Jan. 30 Applied $5,980.00 of Direct Materials to job #350. Applied $11,242.00 of Direct Labor to Job #350. b Jan. 30 Applied factory overhead to Job #350. Transferred the completed job #350 to the Finished Goods account Sold and shipped Job #350 to Lawson Corporation. A B Jan. 31 Jan. 31 Paid All Power and Light Company $3,160.00 for heat, power, and light. Allocate 25% for the office facilities and 75% for the factory facilities. Applied $5,540.00 of Direct Materials to job #354 C Jan. 31 Jan. 31 E Jan. 31 Applied $12,257.00 of direct labor to Job #354. Applied factory overhead to Job #354. # Jan. 31 Record the insurance expense for January. The prepaid insurance is for 10 months: Factory 75% General 25% The inventory of office supplies shows that $1,670.00 of supplies were on hand. G Jan. 31 H Jan. 31 Depreciation for the month is $1,120.00 for the Factory Equipment and $380.00 for Office Equipment. ( Jan. 31 Amortization of the patents for the month is $390.00. (Debit Factory Overhead) J Jan. 31 Close the overapplied or underapplied factory overhead to Cost of Goods Sold. DATE an 12 PR DESCRIPTION EXP CREDIT Advertising cash DEBIT 1363 1363 2 factory overhead Rent Cash 2915 1215 L 4250 6 7 302.00 14. cash Account Receivable 8 20200 10 139800 11 5 Account Receivable I sales 39800 12 13 14 14 7 cosh sale discount Account Receivable 9231.6 188.4 15 15 9 420 16 17 16 17 18 19 20 8562.4 18 9. Account payable To cash 8562.4 19 20 12 cash sale ckscount Account Receivable 39004 796 39800 12425 13 MC Count payable Cash 124925 15 Work- in process - Job # 351 Account Payable 3860 3860 is work-in process - Job! 351 Salaries Payable 10380 10380 12915 T15 work in process - Job # 351 factory over heard I 12975 23355 15 finished lood lyvevo WOVK-in ovocess - Jolo 1 351 23355 General Journal PR DATE DESCRIPTION Jan 16 cash Account Receivable CREDIT DEBIT 35250 L 35250 117 Account Receivable Sale 32250 32250 18 factory overhead 6329 COS T 6329 10 20 Work in Process - Job #354 - Raw material 5986 10 11 15986 13 12 13 14 136658.12 20 factow Ovevheod Salale povable Blas 8.72 15 16 21 cash Account Receivable T 9890 9890 17 18 4705 1 19 23 Wok-in PVOLESS- Job 1350 Raw material 4 705 20 22. 9046 22 23 Cash Account Receivable 23 90460 23 2 359.72 24 25 26/wore- In process -106# 352 Raw material 12359.72 26 17 27 18 Jou H352 15860 28 Izpl work in I Direct process labor 9 1586 Job#352 T 1982.5 26 Work-in faic low process Overhead 1982.5 5928.22 finish Work Good Job #352 in process 15928 22 121 Work in process Job#362 I raw material 4683.87 4683.87 Jub#352 3168 [27/work-in vocess Direct labor 3168 General Journal DATE DESCRIPTION PR Jan CREDIT DEBIT 27 Work in process #353 factory overhead 30160 3960 27 finished work goods #353 in process 11811.81 1811. 87 3 2250 3=2550 2 cash Account Receivable 29 Acount Receivable Sale 60931-811 1600431-87 12 13 36 Account Payable Cash 14 15 16 30 Work in process Raw malterial 5980 17 15980 18 19 30 work in process Job # 350 Direct labor 11242 20 11242 1405 2.50 30 work in process Job #350 factory over neay 1405250 79194. 50 120 finishied god inventon #90|| WONK - in process 79194.50 31 Payable 110.872.30 Account sale 110,872.30 13 1 office expense factow Overhead Cas u 790 2370 - 3160 al work in paess Raw material 5540 5540 12257 131 WOVE in process Sulavies Payable 12257 UUIIUIT JOUITIUI DATE PR CREDIT DESCRIPTION WOTY - in DVOUSS factory overhead DEBIT 15321.25 15321.25 III fac towy Ovey head insurance ex Denise Prepaid insurance 1670 L Supplies office Eskevise Supplies 1670 0 - | 1120 11 0 31| factory Overhead Depreciation Expense Accumulated De preciHD) 380 12 1500 13 14 + 390 15 facony Overead pulants | L 3010 factory overhead costot qoods sold 19 20 21 23 + 25 26 when ACCT 102 tray se Group Project Transactions & Instructions Wonderama Playgrounds, Inc. manufactures playground equipment for parks and schools. Their business year is the calendar year and they use a job-order cost system for inventory and sales. Wonderama Playgrounds, Inc, manufactures all products in a single production department. An individual job-order cost sheet is maintained for each job. The job-order cost sheet contains accumulated costs for each job, including actual direct materials, actual direct labor, and applied factory overhead. Factory overhead is applied to each job based on 125% of direct labor costs for that job. Wonderama Playgrounds, Inc. marks up all work by 40% of the job cost (sales price = total cost of job x 140%). Since Wonderama Playgrounds, Inc, sells to builders, contractors, school districts and schools, all sales are exempt from state sales tax. All sales are on account and are subject to terms of 2/10, net30 days, FOB Shipping Point. Accounts Payable is used solely for the purchase of direct materials, indirect materials, and factory supplies. All vendors expect full payment within 30 days. Operating expenses, with the exception of any accrued salaries, property taxes, and income taxes, are paid when incurred; all employees are paid at the end of the month. All cash is deposited in the bank when received and all payments are made by check. TNU Following are the transactions for Wonderama Playgrounds, Inc. for January 2020: Jan. 2 Paid Larchmont Advertising Agency $1,363 for designing advertisements to appear in local newspapers in January. Jan. 2 Paid Princely Properties $4,250 for the January rent. Of this amount, 30% is for the office facilities and 70% is for the factory facilities. Jan. 4 Received $30,200.00 on account from customers (no discount allowed). Jan. 5 Sold Job #349, which was finished in December 2019 at a total cost of $39,800, to liappy Jacks Preschool. Jan. 7 Received a check from Lawson Corporation for the amount due. Payment was received within the discount period. (Balance due: $9,420.00) Paid Nogood Wood Products $8,562.40 in payment of their January 1 balance. Jan. 12 Collected the amount due from Happy Jacks Preschool for the sale on Jan. 5. Jan. 13 Paid Sorenson Plastics Company $12,925.00 in payment on account. Jan. 15 Applied $3,860.00 of direct materials to Job #351 Jan. 15 Applied $10,380.00 of direct labor to Job #351 Jan. 15 Applied factory overhead to Job #351. Jan. 15 Transferred the completed job #351 to Finished Goods. Jan. 16 Received $35,250.00 on account from customers (no discount allowed). 2975 329 58.721 General Tournal u vou to DATE in 2 Jan. 17 Sold and shipped Job W351 to the Smart Contractors. Wonderama Playgrounds, Inc. uses a perpetual inventory system. AR Purchased $6,329.00 of indirect materials and factory supplies to be used in the manufacture of all jobs currently in process, terms Net 30 days. (Hint: charge directly to Factory Overhead) sol Jan. 20 Accepted a job for the manufacture of a playground unit for Breakwater Unified School District. February 14 is the promised completion date. Began the job today by applying $5,986.00 of direct materials to Job #354. 1,87 7.30 Jan. 20 Purchased from Casper Corporation $3,658.72 of indirect factory supplies, credit terms, net 15 days. (Hint: charge directly to Factory Overhead) Jan. 21 Received a check for $9.890.00 from Sundial Corporation for the amount due, no discount allowed. Jan. 23 Applied $4,765.00 of direct materials to Job #350. Received a check for $9,046.00 from Everest Company for the amount due after the discount period has expired. Applied $2,359.72 of direct materials to job #352. Applied $1,586.00 of Direct Labor to Job #352. Applied factory overhead to Job #352. Jan. 26 Jan. 26 Jan. 26 Jan. 26 Jan. 27 Jan. 27 + Transferred the completed job 352 to the Finished Goods account + + Applied $4,683.87 of direct materials to job 8353 Applied $3,168.00 of Direct Labor to Job #353. Jan. 27 Applied factory overhead to Job #353. Jan. 27 Transferred the completed job #353 to the Finished Goods account. Jan. 27 Received the amount due from Smart Contractors from the sale on Jan. 17. Jan. 29 Sold and shipped Job #353 to the Grace Angelina Company. Paid Casper Corporation the amount due from the January 20 purchase. 8 Jan. 30 Applied $5,980.00 of Direct Materials to job #350. Applied $11,242.00 of Direct Labor to Job #350. b Jan. 30 Applied factory overhead to Job #350. Transferred the completed job #350 to the Finished Goods account Sold and shipped Job #350 to Lawson Corporation. A B Jan. 31 Jan. 31 Paid All Power and Light Company $3,160.00 for heat, power, and light. Allocate 25% for the office facilities and 75% for the factory facilities. Applied $5,540.00 of Direct Materials to job #354 C Jan. 31 Jan. 31 E Jan. 31 Applied $12,257.00 of direct labor to Job #354. Applied factory overhead to Job #354. # Jan. 31 Record the insurance expense for January. The prepaid insurance is for 10 months: Factory 75% General 25% The inventory of office supplies shows that $1,670.00 of supplies were on hand. G Jan. 31 H Jan. 31 Depreciation for the month is $1,120.00 for the Factory Equipment and $380.00 for Office Equipment. ( Jan. 31 Amortization of the patents for the month is $390.00. (Debit Factory Overhead) J Jan. 31 Close the overapplied or underapplied factory overhead to Cost of Goods Sold. DATE an 12 PR DESCRIPTION EXP CREDIT Advertising cash DEBIT 1363 1363 2 factory overhead Rent Cash 2915 1215 L 4250 6 7 302.00 14. cash Account Receivable 8 20200 10 139800 11 5 Account Receivable I sales 39800 12 13 14 14 7 cosh sale discount Account Receivable 9231.6 188.4 15 15 9 420 16 17 16 17 18 19 20 8562.4 18 9. Account payable To cash 8562.4 19 20 12 cash sale ckscount Account Receivable 39004 796 39800 12425 13 MC Count payable Cash 124925 15 Work- in process - Job # 351 Account Payable 3860 3860 is work-in process - Job! 351 Salaries Payable 10380 10380 12915 T15 work in process - Job # 351 factory over heard I 12975 23355 15 finished lood lyvevo WOVK-in ovocess - Jolo 1 351 23355 General Journal PR DATE DESCRIPTION Jan 16 cash Account Receivable CREDIT DEBIT 35250 L 35250 117 Account Receivable Sale 32250 32250 18 factory overhead 6329 COS T 6329 10 20 Work in Process - Job #354 - Raw material 5986 10 11 15986 13 12 13 14 136658.12 20 factow Ovevheod Salale povable Blas 8.72 15 16 21 cash Account Receivable T 9890 9890 17 18 4705 1 19 23 Wok-in PVOLESS- Job 1350 Raw material 4 705 20 22. 9046 22 23 Cash Account Receivable 23 90460 23 2 359.72 24 25 26/wore- In process -106# 352 Raw material 12359.72 26 17 27 18 Jou H352 15860 28 Izpl work in I Direct process labor 9 1586 Job#352 T 1982.5 26 Work-in faic low process Overhead 1982.5 5928.22 finish Work Good Job #352 in process 15928 22 121 Work in process Job#362 I raw material 4683.87 4683.87 Jub#352 3168 [27/work-in vocess Direct labor 3168 General Journal DATE DESCRIPTION PR Jan CREDIT DEBIT 27 Work in process #353 factory overhead 30160 3960 27 finished work goods #353 in process 11811.81 1811. 87 3 2250 3=2550 2 cash Account Receivable 29 Acount Receivable Sale 60931-811 1600431-87 12 13 36 Account Payable Cash 14 15 16 30 Work in process Raw malterial 5980 17 15980 18 19 30 work in process Job # 350 Direct labor 11242 20 11242 1405 2.50 30 work in process Job #350 factory over neay 1405250 79194. 50 120 finishied god inventon #90|| WONK - in process 79194.50 31 Payable 110.872.30 Account sale 110,872.30 13 1 office expense factow Overhead Cas u 790 2370 - 3160 al work in paess Raw material 5540 5540 12257 131 WOVE in process Sulavies Payable 12257 UUIIUIT JOUITIUI DATE PR CREDIT DESCRIPTION WOTY - in DVOUSS factory overhead DEBIT 15321.25 15321.25 III fac towy Ovey head insurance ex Denise Prepaid insurance 1670 L Supplies office Eskevise Supplies 1670 0 - | 1120 11 0 31| factory Overhead Depreciation Expense Accumulated De preciHD) 380 12 1500 13 14 + 390 15 facony Overead pulants | L 3010 factory overhead costot qoods sold 19 20 21 23 + 25 26