Ignore all highlighted words. I need the journal entries for WIP, COGS, dividends, etc... I provided an example of the journal entries I need (last picture). I also need a schedule of COGM

1 All sales are FOB Shipping Point and billing date and shipping are the same. 2 The company calculates COGS periodically for each quarter using the average cost of Finished Goods 3 Direct Raw materials used in quarter is $ 70,000.00 4 Indirect Raw materials used in quarter is $ 5,000.00 5 Raw materials inventory count ($ value) at quarter end is $ 12,000.00 6 Depreciation for the quarter needs to be booked Factory - MOH $ 30,000.00 Selling - Depreciation Expense $ 2,000.00 Admin - Depreciation Expense $ 3,000.00 7 Actual direct labour hours (DLH) incurred 8,000 hours 8 Predetermined overhead rate is S 11.35 per DLH 9 Number of units manufactured 275 units 10 Indirect labour recorded to MOH is 28,000 11 At Quarter end a physical count ($ value) of the WIP inventory (unadjusted balance) is determined to be $ 15,600.00 March 31, 2020 12 At year end the physical count (# of units) for Finished Goods was 36 units December 31, 2019 13 The corporate income tax rate is 22% 14 Over under applied Manufacturing Overhead is allocated to Inventory - WIP 15 At quarter end the directors declarded dividends payable April 30th, 2020 to shareholders of record April 15th, 2020 of; $ 12,000.00 16 A physical count ($ value) of Supplies showed a balance of (operating expenses); $ 9,500.00 March 31, 2020 17 At the end of March the company took delivery and ownership of a manuafacturing March 29, 2020 piece of equipment that is due to be paid in 90 days from delivery $47,000 excludes GST 18 The unearned revenue December yearend balance related to some design services completed in the first quarter and as such the liability balnce should be zero and recorded as Canoe Revenue.31-Dec-19 Cash 37,589.00 Accounts Receivable 80,800.00 Supplies 15,800.00 Inventory - Raw materials 13,000.00 Inventory - WIP 39,000.00 Inventory - Finished goods 41,600.00 Equipment 1,670,200.00 Accum deprec - equip (555,000.00) Accounts Payable (29,300.00) Dividends payable (6,000.00) GST Payable (2,425.00) Income tax Payable (28,400.00) Bank Loan - demand (116,000.00) Unearned Revenue (14,500.00) Shareholder Loan (500,000.00) Common Shares (200,000.00) Retained Earnings (216,750.00) Dividends declared at Year end 24,000.00 Canoe Revenue (1,668,800.00) Cost of goods manufactured 1,138,386.00 Depreciation 22,000.00 Interest and bank fees 4,000.00 Rent 36,000.00 Direct labour salaries Indirect labour Insurance 19,800.00 Indirect materials Direct materials G&A Expenses 98,000.00 MOH Clearing acct Income tax expense 97,000.00 Net Income (253,614.00)CK No. Date Payee Coding Amount GST Net 58 2019-12-23 Landlord rental Rent (cheque cleared December 24, 2019) 3,150.00 150.00 3,000.00 59 2019-12-23 Supply Warehouse Supplies (cheque cleared in 2020) 992.25 47.25 945.00 60 2019-12-23 COOP Insurance Insurance (cheque cleared in 2020) 4,800.00 4,800.00 61 2019-12-30 ENMAX Utilities - MOH (cheque cleared in 2020) 480.90 22.90 458.00 62 2019-12-23 Apex materials Inventory - Raw Materials (cheque cleared in 2020) 1,575.00 75.00 1,500.00 63 2020-01-15 Standard General Indirect materials - Accounts Payable December 2019 15,300.00 15,300.00 4 2020-01-15 Wood King Inventory - Raw Materials 26,250.00 1,250.00 25,000.00 65 2020-01-15 Staff labour Labour - Direct labour 18,000.00 18,000.00 66 2020-01-31 Support Staff Labour - Indirect Labour 8,925.00 425.00 8,500.00 67 2020-01-31 Staff labour Labour - Direct labour 18,000.00 18,000.00 68 2020-01-31 Wood King Inventory - Raw Materials 42,000.00 2,000.00 40,000.00 69 2020-01-31 Support Staff Operating expenses - Administration 15,750.00 750.00 15,000.00 70 2020-01-31 ENMAX Utilities - MOH Clearing 7,875.00 375.00 7,500.00 71 2020-03-11 CRA GST - December last year 2,425.00 2,425.00 72 2020-03-11 CRA Income tax - December last year 28,400.00 28,400.00 73 2020-02-15 Apex materials Inventory - Raw Materials 1,050.00 50.00 1,000.00 74 2020-02-15 Landlord rental Rent January and February 6,720.00 320.00 6,400.00 75 2020-02-15 Staff labour Labour - Direct labour 18,000.00 18,000.00 76 2020-02-26 Marketing Staff Selling cost 15,750.00 750.00 15,000.00 77 2020-02-26 Web Services Selling cost 12,600.00 600.00 12,000.00 78 2020-02-28 Staff labour Labour - Direct labour 18,000.00 18,000.00 79 2020-02-28 Apex materials Inventory - Raw Materials 1,575.00 75.00 1,500.00 80 2020-02-28 Support Staff Labour - Indirect labour 13,125.00 625.00 12,500.00 81 2020-02-28 Support Staff Operating expenses - Administration 15,750.00 750.00 15,000.00 82 2020-02-28 ENMAX Utilities - MOH Clearing 6,300.00 300.00 6,000.00 83 2020-03-14 Staff labour Labour - Direct labour 18,000.00 18,000.00 84 2020-03-30 Marketing Staff Selling cost 26,250.00 1,250.00 25,000.00 85 2020-03-30 Wood King Inventory - Raw Materials 10,500,00 500.00 10,000.00 86 2020-03-30 Staff labour Labour - Direct labour 6,000.00 6,000.00 87 2020-03-30 Support Staff Labour - Indirect labour 7,350.00 350.00 7,000.00 88 2020-03-30 Support Staff Operating expenses - Administration 21,000.00 1,000.00 20,000.00 89 2020-03-30 ENMAX Utilities - MOH Clearing 8,925.00 425.00 8,500.00 90 2020-03-30 Dividend payment Dividend 6,000.00 6,000.00 91 2020-03-30 Staples Supplies 4,725.00 225.00 4,500.00 92 2020-03-30 Variuos Accounts Payable 12,000.00 12,000.00 93 2020-04-04 Landlord rental Rent March 3,360.00 160.00 3,200.00 94 2020-04-04 Landlord rental Rent April 3,360.00 160.00 3,200.00 95 2020-04-04 Web Services Selling costs - March expenses 2,100.00 100.00 2,000.00Accounting Project T-Accounts (General Ledger) December 31, 2019 prior to closing Cash Accts Rec Inventory - Finished Goods 37,589.00 80,800.00 41,600.00 Supplies Equipment 15,800.00 1,670,200.00 Inventory - Raw Materials Accum. Deprec. 13,000.00 555,000.00 GST Payable 2,425.00 Inventory - WIP 39,000.00Accts Payable Canoe revenue Insurance 29,300.00 1,668,800.00 19,800.00 Dividens Payable COGS Operating expenses 6,000.00 1,138,386.00 98,000.00 Income tax payable Depreciation MOH Clearning 28,400.00 22,000.00 Bank Loan - Demand Rent expense Income Tax expense 116,000.00 36,000.00 97,000.00 Unearned revenue Interest expense Indirect labour 14,500.00 4,000.00 Shareholder loan Direct Labour salaries 500,000.00 Common shares 200,000.00 1-H-1 Retained earnings 216,750.00 Income Summary Dividends declared 24,000.00Manufacturing Overhead 4,000 Inventory - RM 4,000 Operating expense 500 Inventory - RM 500 Manufacturing Overhead 30,000 Depreciation expense 5,000 Accumulated depreciation 35,000 Inventory - WIP 81,000 Applied Manufacturing Overhead 81,000 Inventory - WIP 96,000 Labour expense 96,000 Manufacturing Overhead 28,000 Indirect Labour 28,000 Inventory - WIP 3,000 Manufacturing 3,000 Inventory - FG 284,400 Inventory - WIP 284,400 Cost of Goods Sold 267,750 Inventory - FG 267,750 Income Tax expense 40,767 Income tax payable 40,767 Dividends declared 15,000 Dividends payable 15,000 . . . Record Transactions Cheque Register Bank Reconciliation Additio