Only focus on the final t-accounts and journal entrie instructions please.

1. Benton Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. . Materials purchased on account $192,000 and factory wages incurred $87,300. 2. Materials requisitioned and factory labor used by job: Factory Materials S 35240 42,920 36,100 39 270 4470 S158,000 3. Manufacturing overhead costs incurred on account $49 500 4. Depreciation on factory machinery and equipment S14550. Job Number A20 A21 A22 A23 Labor $18,000 22,000 15,000 25,000 7300 $87 300 General factory use Totals 5. Depreciation on the company's office building was $14,300 (T'm a TRICK 6. The pre-determined overhead rate is 90% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23 Complete a set of cost-flow T-accounts and prepare the journal entries to record the operations summarized above. Be sure to prepare job cost sheets for each job