how to write this answer out? table formatting is confusing online

A summary of the time tickets for August follows: Description Amount Description Job No. 321 $11,000 Job No. 342 Job No. 329 9,200 Job No. 346 Job No. 336 5,000 Indirect labor Amount $8,300 5,700 8,000 Present the journal entries to record (a) the labor cost incurred and (b) the application of factory overhead to production for August. The factory overhead rate is 70% of direct labor cost