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Is this better?

how is it incomplete? its to fill in the journal?

CHART OF ACCOUNTS Collegiate Publishing Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Noles Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 Insurance Expense 141 Supplies 533 Utilities Expense 142 Prepaid Insurance 534 Office Supplies Expense 540 Administrative Expenses 143 Prepaid Expenses 181 Land 560 Depreciation Expense-Factory 590 Miscellaneous Expense 191 Factory 192 Accumulated Depreciation-Factory 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary Instructions Colegiate Publishing Inc began printing operations on March 2013 and 2 were ctmoted during the more and costs to them were recorded on the courses 2013 and 304 resin procesa the end of the month and all applicatie caut except factory overhead have been recorded on the wild cost es in deten to the materials and to charged dredys the job. 7.300 de meta 15200 of indirect labot were used during the month the contes for the four job entering production during the month are as follows in tay Tom Job 301 Job 302 Direct materials 510.000 Direct materiale $18.30 Director 3,900 Director 17,700 Factory overhead 5,735 Factory over 11.50 Total 125.565 Total 17.505 Job 303 Job 304 Direct ma 120.000 De naterats $15.700 Dvec labor 16.000 Director 12,300 Factory overhead Factory overhead Required: made the Mar 31 mwyanses to record schwingtone for Wochoreniyochon w to the chart accounts for the exact word of the account NOW ondo nos romano Breyne on a page une force or credit antrus De nord explanation of a menn CNOWww way or a credif entry when a credit amounted Direct and direct materiale Direct and direct labore Factory overhead led to al for jobs in overhead rolesed based on direct be conti Compition of 2006 307 and 202 Joumalize the Mar 31 summary entries to record each of the following operations for March (one entry for each operation). Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debitor credit entries. Do not add explanations or ok a ne between jouw entre CNOW journals will automatically indenta credt entry when a credit amount is entered a Direct and indirect materials used b. Direct and indirect labor used c Factory overneed applied to all our jobs a single overhead rate is used based on direct labor coat) a completion of Jobs 301 and 302 PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POSTRE DELLIT CREDIT ASSETS LAATILITIES EQUITY 1 1 1 + 9 9 Intruction Colegiate bethin Inc. tegan inting parations on March 1. Jobs 301 and 30 recompted during the mandat costs applicable to them were recorded on the red chats Jobs 30 and 304 are in process at the end of the momplicable costs except factory owerhead have been recorded on the road costs, in adton to the materials and labor charged directly to the job, 57.900 of indired matus and 511,200 of indired later were used during the month The cost thou for the four jobs entering production during the monar as follows in urmary form Job 301 Job 302 De mutes 510.000 Dred materials 318300 Direct labo 1,900 Orect labor 17,700 Factory verhead 5,785 Factory Overhead 11.505 Tot $25,515 TON 347.505 Job 03 Job 304 Direct materials $28.000 Direct material $13.700 Dved labor 16.000 Director 12.300 Factory overhead Factory overhead Required Jom Martyris to record each of the Power for Machfoney for each cow Relerome chant of accounts for wing of the account CNOW wat oor scor jouwletin Avery 1 page to order credente Do not add enwone DowjomCNOW maliwa credit were more fred Dreamed Dort and indoor