Complete the last photo. The second photo is a journal of the june transactions.

Ivanhoe Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending on customer preference On June 1. 2022, the general ledger for Ivanhoe Inc. contains the following data. Raw Materials Inventory $ 4.600 Manufacturing Overhead Applied $35,000 Work in Process Inventory $ 5.425 Manufacturing Overhead Incurred $29.800 Subsidiary date for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materials $ 700 $ 900 $ 900 Direct labor 300 500 500 Manufacturing overhead 375 525 625 $ 1,375 $ 2,025 $ 2,025 During June, raw materials purchased on account were $ 5,000, and $ 5,100 of factory wages were paid. Additional overhead costs consisted of depreciation on equipment $ 900 and miscellaneous costs of $ 500 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Materials Requisition Slips Time Tickets Rodgers $ 700 $ 800 Koss 1,900 900 Stevens 500 400 Linton 1,400 1,400 Rodgers 400 500 5,000 4,000 General use 1.500 1,100 $ 6.500 $ 5,100 Overhead was assigned to jobs at the same rate of $ 1.25 per dollar of direct labor cost throughout the year. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $ 20,200. Each customer paid in full at the time of sale(b) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory 6/1 June 6/30Requirement a Journal Entries Trans. Particulars Debit $ Credit $ Raw Materials Inventory 5,000 Accounts Payable 5,000 Factory Labor 5,100 Cash 5,100 Manufacturing Overhead 1,400 Accumulated Depreciation-Equipment 900 Accounts Payable 500 II. Work in Process Inventory 5,000 Manufacturing Overhead 1,500 Raw Materials Inventory 6,500 Work in Process Inventory 4,000 Manufacturing Overhead 1,100 Factory Labor 5,100 Work in Process Inventory (4000*1.25) 5,000 Manufacturing Overhead 5,000 Finished Goods Inventory 15,500 Work in Process I 15,500 Cash 20,200 Sales 20,200 Cost of goods sold 15,500 Finished Goods Inventory 15,500