help with wrong answers please

Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred from bagging to finished goods Bagging Department $ 232,000 $ 42,000 120 $(201,000) The company's revenue for the month totaled $470,000 from credit sales, and its cost of goods sold for the month is $242,000. Prepare summary journal entries dated October 31 to record its October production activities for (1) direct materials usage, (2) direct labor incurred (3) overhead allocation, (4) goods transfer from production to finished goods, and (5) credit sales. Answer is complete but not entirely correct. No Credit Date Oct 31 General Journal Work in process inventory Raw materials inventory Debit 232,000 232,000 Oct 31 42,000 Finished goods inventory Factory wagos payable 42,000 Oct 31 63,000 Finished goods inventory Factory overhead 63,000 Oct 31 201,000 Finished goods inventory Work in process inventory 201.000 Oct 31 470,000 Accounts receivable Sales 470,000 Oct 31 242.000 Cost of goods sold Finished goods inventory 242,000