is this account names correct

View Policies Current Attempt in Progress In the course of routine checking of all transactions prior to preparing year-end reports, Helen Martin discovered several strange items. She recalled that the president's son Donald had come in to help out during an especially busy time and that he had recorded some transactions. She was relieved that there were only a few that he had completed, and even more relieved that he had included rather lengthy explanations. Donald recorded the following transactions. 1. An increase to Work in Process Inventory for $24,000 and a decrease to Cash for $24,000. (This is for materials put into process. I don't find the record that we paid for these, so I'm decreasing Cash because I know we'll have to pay for them sooner or later.) 2 An increase to Manufacturing Overhead for $8,500 and a decrease to Cash for $8,500. (This is for bonuses paid to salespeople. I know they're part of overhead, and I can't find an account called "Non-Factory Overhead" or "Other Overhead" so I'm putting it in Manufacturing Overhead. I have the check stubs, so I know we paid these 3 An increase to Wages Expense for $110.000 and a decrease to Cash for $110,000. (This is for the factory workers' wages that have not been paid.) 4. An increase to Work in Process Inventory for $16,500 and a decrease to Raw Materials Inventory for $16.500 (This is for the glue used in the factory. I know we used this to make the products even though we didn't use very much on any one of the products, I got it out of inventory, so I decreased an inventory account How should Donald have recorded each of the four events? Account Titles Increase/Decrease 1. Work in Process Inventory Increase V Raw Materials Inventory Decrease v 2. Sales Bonus Expense Increase Cash Decrease 3. Salaries and Wages Expense Increase Factory Wages Payable Decrease 4. Manufacturing Overhead Increase Raw Materials Inventory Decrease v