I just need help with the third question?

Problem 26-2A Objective: To record a full job order cost accounting cycle Miracle Manufacturing Company uses a job order cost the following transactions for January 20X1 20X1 Jan. 3 Purchased raw materials on account, $197,000. Of this amount, accounting system and shows $157,000 was for Material A and the rest was for Material B (factory supplies)- Issued materials to production, $125,000. Of the materials issu was Material B. Of the direct materials issued, $60,000 was for Jo units) and $50,000 was for Job 2 (2,000 units). Distributed the semimonthly payroll of $100,000 as follows: Jo 10 ed, $15,000 b 1 (1,000 15 $20,000; indirect labor, $10,000; sales, $12,000; office, $8,000. 31 Recorded the following factory overhead expenses: Utilities (paid in cash) Depreciation of factory equipment Insurance expired Repairs (paid in cash) Payroll taxes (credit Payroll Taxes Payable) Distributed the semimonthly payroll. It was identical to the payroll of January 15, except that Job 1 used $10,000 and Job 2 used $60,000. Applied factory overhead to production at 50% of direct labor costs. Completed Job 1 and transferred it to the finished goods stockroom as Product J. (Total the job sheet to find the cost.) Sold 50 units of Product J on credit. The sales price per unit was $200. S 1,000 1,000 500 20,000 18,000 31 31 31 31 31 Directions: Closed the amount of overapplied or underapplied overhead. 1. Record each transaction in general journal form. 2. Post to the following general ledger accounts: Raw Materials Inventory (108), Work-in-Process Inventory (109), Finished Goods Inventory (110), Cost of Goods Sold (440), and Factory Overhead Control (470) 3. Post to the following subsidiary records: Material A, Material B, Job 1, and Job 2. After all posting is complete, verify the balances of these records against the general ledger controlling accounts