Hello I need help with journal entries. I have some but I would like to double check.

WonderamaPlaygrounds, 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.WonderamaPlaygrounds, Inc. manufactures all products in a single production department. An individual job-order cost sheet is maintainedfor each job. The job-order cost sheet contains accumulated costs for each job, including actual direct materials, actualdirect labor, and applied factory overhead.Factory overhead is applied to each job based on 125% of direct labor costs for that job. WonderamaPlaygrounds, Inc. marks up all work by 40% of the job cost(sales price = total cost of job x 140%). Since WonderamaPlaygrounds, 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 solelyfor 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; allemployees are paid at the end ofthe month.All cash is deposited in the bankwhen received and all payments are made by check.

Following are the transactions for WonderamaPlaygrounds, Inc. for January 2020:

Jan. 2 Paid Larchmont Advertising Agency $1,363for designing advertisements to appear in local newspapers in January.

Jan. 2 Paid Princely Properties $4,250for 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 Happy Jacks Preschool.

Jan. 7 Received a check from Lawson Corporation for the amount due. Payment was received within the discount period.(Balancedue:$9,420.00, before discount)

Jan. 9 Paid Nogood Wood Products $8,562.40in payment of theirJanuary 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 materialsto Job #351

Jan. 15Applied $10,380.00 of direct labor to Job #351

Jan. 15Applied factory overhead to Job #351.

Jan. 15Transferred the completed job #351 to Finished Goods.

Jan. 16Received $35,250.00on account from customers (no discount allowed).