I need the General journal answered for this hydro paddle board practice set. The transactions are above and the journals below. I also posted the chart of accounts. Please use the chart of accounts when answering the General journal. Thank you!

INTRODUCTION The transactions in this practice set were completed by Hydro Paddle Boards, Inc. during Hydro Paddle Boards, Inc. maintains two materials accounts, one for Direct Materials and one January, the first month of the company's fiscal year for Indirect Materials and Factory Supplies. Factory overhead is applied to each job based on 125% of direct labor cost for that job. Hydro Paddle Boards, Inc. maintains only one factory overhead account. Remember that debits to Factory Overhead represent actual overhead and credits to Factory Overhead represent applied overhead. Since the difference between actual factory overhead and applied factory overhead is insignificant, the over- applied or under-applied balance is closed out to Cost of Goods Sold as an adjusting entry at the end of each Hydro Paddle Boards, Ine. is a manufacturing that designs variety of custom stand-up paddle (SUP) boards. The SUP boards vary in size and performance, including beginner, intermediate, advanced, competition, and Hydro Paddle Boards, Inc. maintains a job- You have accepted a position with Hydro will begin your duties on January 1 of the eurrent year. In your review of the previous assistant controller's records, you notice some jobs were incomplete as of December 31 of the previous year These jobs are contained in the Job Cost Records. You plan to complete most of these jobs in January and to accept new jobs from dealers and other builders. You are responsible for the daily account- ing operations, preparation of interim financial statements, and end-of-month adjusting and closing Hydro Paddle Boards, Inc. marks up all worik by 40% of the job cot Refer to the individual Job Cost Record for the total cost of the job, and multiply the total cost by 140% to determine the selling price eyro Padic Board, Inc. sells o dealers, sales are esempt from state sales tax. All1 sales are on account and are subject to terms of l/10. net 30 days, FOB shipping point. Sales to credit customers expected to take the discount are recorded at the discounted amount. Sales to credit customers who do not normally pay within the discount period are recorded at the gross amount. Since Hydro Paddle Boards, Inc sells by custom order, it does not accept entries Hydro Paddle Boards, Inc. manufactures all individual job-order cost sheet is maintained for each job. The job-order cost shect contains accumulated costs for cach job, including actual direct materials retuns of merchandisc. actual direct labor, and applied factory overhcad. purchase of direct materials and indirect materials and factory supplies. All vendors espect full pay- ment within 30 days. Operating expenses, with the exception of any accrued salarics, payroll taxes, property laves, and income taxes, are paid when Gross pay for direct labor is recorded by a debit to Work in Process. Salaries for all other factory Overhcad. Salaries of nonfactory personnel are recorded at the end of each month by a debit to the appropriate salary expense accounts. Deductions for employees FICA and federal income taxes a All cash received is deposited in the bunk, and recorded whenever gross pay is recordedd, using the simplified rates of 75% -(for FICA. including Medicare) and 15% (for federal inc ome tax. All wages are paid on the last day of the month. All employer payroll taxes are recorded at the end of the month. Payroll taxes related to factory personnel are debited to Factory Overhead. Payroll taxes related t all other company personnel are debited to Payroll When dealing with an accounts reccivable or accounts payable item, be sure to record the compan name in the General Journal and post to the Accounts It is January 1, and you are ready to assume