- Inventory at the beginning of the year consisted of materials ($3500), WIP (Job 122 $7500, Job 123 $4800), finished goods $11500

-Incurred manufacturing wages of $112000 (20% was direct labor for job 122, 25% direct labor of job 123 and 55% was indirect labor)

- Used in production: direct materials for Job 122,$22800, direct materials for Job 123 $27800, indirect materials $17800

- Allocated manufacturing overhead to jobs using the predetermined rate of 220% of direct labor costs.

- Completed jobs 122 and 123

- Sold 70% of job 122 on credit for $178,400

How should I journalize these entries?

Thank you