hi i found the answer to my accounting ch 15 checkpoint 2 problem but my friend who also uses coursehero said he got 8.5/10 on the problem. im looking to see if you can find this guys mistakes . i have posted the problem below.

Chapter 15-Checkpoint #2 Overhill Bicycle Company had the following account balances

During 2017, the following transactions took place: 1. Raw materials costing $50,000 were purchased on account. 2. Plant assets costing $19,000 were purchased for cash. 3. $57,000 of accounts payable were paid. 4. Raw materials costing $53,000 were issued to the factory, of which $50,000 is considered to be direct material cost. 5. TOTAL payroll costs for the company accrued were $20,000 of sales salaries, $15,000 of administrative salaries; 8,000 hours of factory direct labor hours paid at $8 per hour; and $12,000 of indirect factory labor. 6. The following other factory overhead costs were incurred: Factory utilities (paid in cash) $7,000; factory depreciation $4,000; miscellaneou factory costs (incurred on account) $2,000. 7. $80,000 of the accrued salaries and wages were paid. 8. Other selling and administrative costs incurred (paid in cash) $36,000. 9. 8,000 bicycles costing $104,000 were completed. 10. 10,000 bicylces costing $113,000 were sold on account for $175,000. 11. $145,000 of accounts receivable were collected

INSTRUCTIONS: A. Complete a cost flow diagram (T-accounts attached) for 2017. B. Prepare the journal entries to record ALL of the 2017 transactions. C. Prepare a manufacturing statement and a partial income statement. (Hint--not every transaction listed above involves PRODUCT costs, so not all of the information above will end up in your T-accounts; however, you should have a journal entry for each transaction. So again, think about product costs versus period costs).