Ladora Construction Company began operations on January 1, 2019, when it acquired $30,000 cash from the issuance of common stock. During the year, Ladora purchased $6,000 of direct raw materials and used $5,640 of the direct materials. There were 108 hours of direct labor worked at an average rate of $20 per hour paid in cash. The predetermined overhead rate was $9 per direct labor hour. The company started construction on three prefabricated buildings. The job cost sheets reflected the following allocations of costs to each building:

	Direct Materials			Direct Labor Hours
Job 1	$	1,440		30
Job 2		2,400		50
Job 3		1,800		28

The company paid $320 cash for indirect labor costs. Actual overhead cost paid in cash other than indirect labor was $640. Ladora completed Jobs 1 and 2 and sold Job 1 for $5,000 cash. The company incurred $600 of selling and administrative expenses that were paid in cash. Over- or underapplied overhead is closed to Cost of Goods Sold.

Required

1. Record the preceding events in a horizontal statements model. The first event for 2019 has been recorded as an example.

2. Reconcile all subsidiary accounts with their respective control accounts.

3. Record the closing entry for over- or under applied manufacturing overhead in the horizontal statements model, assuming that the amount is insignificant.

I did the problem but got these #'s wrong. If someone could please help. Thanks in advance.

Equity Assets Finished Goods Common Stock Expenses Work In + Process Revenue Manufacturing+ Raw Materials Earnings 0 0 0 0 30,000 + 0 6,000 (5,640) 5,640 2,160 972) (6,160) 6,160 (600) 1,150 (600) 3,850 5,000 1.150 (3,850) 3 12 e 12) 12 562 5,000 1738 3,262 360 + 2,612 + 2,310 - 30,000 + 25,280+ 0 Equity Assets Finished Goods Common Stock Expenses Work In + Process Revenue Manufacturing+ Raw Materials Earnings 0 0 0 0 30,000 + 0 6,000 (5,640) 5,640 2,160 972) (6,160) 6,160 (600) 1,150 (600) 3,850 5,000 1.150 (3,850) 3 12 e 12) 12 562 5,000 1738 3,262 360 + 2,612 + 2,310 - 30,000 + 25,280+ 0