Georgia Woods, Inc., manufactures furniture to customers' specifications and uses job order costing. A predetermined overhead rate is used in applying manufacturing overhead to individual jobs. In Department One, overhead is applied on the basis of machine-hours, and in Department Two, on the basis of direct labor hours. At the beginning of the current year, management made the following budget estimates to assist in determining the overhead application rate.

Department One

Department Two

Direct labor cost

$

300,000

$

225,000

Direct labor hours

20,000

15,000

Manufacturing overhead

$

420,000

$

337,500

Machine-hours

12,000

7,500

Production of a batch of custom furniture ordered by City Furniture (job no. 58) was started early in the year and completed three weeks later on January 29. The records for this job show the following cost information.

Department One

Department Two

Job order: City Furniture (job no. 58):

Direct materials cost

$

10,100

$

7,600

Direct labor cost

$

16,500

$

11,100

Direct labor hours

1,100

740

Machine-hours

750

500

Selected additional information for January is as follows.

Department One

Department Two

Direct labor hours?month of January

1,600

1,200

Machine-hours?month of January

1,100

600

Manufacturing overhead incurred in January

$

39,010

$

26,540

I am having a hard time preparing the entries required to record the sale (on account) of the furniture to City Furniture. The sales price of the order was $147,000???

This is what I come up with but it's incorrect: