only need the ones highlighted and job cost. please help.

Wonderama Playgrounds, Inc. manufactures playground equipment for parks and schools. Their business year is the calendar year and they use a job-order cost system for inventory and sales. Wonderama Playgrounds, Inc. manufactures all products in a single production department. An individual job-order cost sheet is maintained for each job. The job-order cost sheet contains accumulated costs for each job, including actual direct materials, actual direct labor, and applied factory overhead. Factory overhead is applied to cach job based on 125% of direct labor costs for that job. Wonderama Playgrounds, Inc. marks up all work by 40% of the job cost (sales price total cost of job x 140%). Since Wonderama Playgrounds, Inc, sells to builders, contractors, school districts and schools, all sales are exempt from state sales tax. All sales are on account and are subject to terms of 2/10, net30 days, FOB Shipping Point Accounts Payable is used solely for the purchase of direct materials, indirect materials, and factory supplies. All vendors expect full payment within 30 days. Operating expenses, with the exception of any accrued salaries, property taxes, and income taxes, are paid when incurred; all employees are paid at the end of the month. All cash is deposited in the bank when received and all payments are made by check. Following are the transactions for Wonderama Playgrounds, Inc. for January 2020: Jan. 2 Paid Larchmont Advertising Agency $1,363 for designing advertisements to appear in local newspapers in January Jan. 2 Paid Princely Properties $4,250 for the January rent. Or this amount, 30% is for the office facilities and 70% is for the factory facilities. Jan. 4 Received $30,200.00 on account from customers (no discount allowed). Jan. 5 Sold Job #349, which was finished in December 2019 at a total cost of $39,800, to Happy Jacks Preschool. Jan. 7 Received a check from Lawson Corporation for the amount due. Payment was received within the discount period. (Balance due: $9,420.00) Jan. 9 Paid Nogood Wood Products 58,562.40 in payment of their January 1 balance. Jan. 12 Collected the amount due from Happy Jacks Preschool for the sale on Jan. 5. Jan. 13 Paid Sorenson Plastics Company $12,925.00 in payment on account. Applied $3,860.00 of direct materials to Job #351 Jan. 15 Jan. 15 Applied S10,380.00 of direct labor to Job #351 Applied factory overhead to Job #351. Jan. 15 Jan. 15 Transferred the completed job #351 to Finished Goods. Jan. 16 Received $35,250.00 on account from customers (no discount allowed). Jan. 17 Sold and shipped Job #351 to the Smart Contractors. Wonderama Playgrounds, Inc. uses a perpetual inventory system. Jan. 18 Purchased $6,329.00 of indirect materials and factory supplies to be used in the manufacture of all jobs currently in process, terms Net 30 days. (Hint: charge directly to Factory Overhead) Jan. 20 Accepted a job for the manufacture of a playground unit for Breakwater Unified School District. February 14 is the promised completion date. Began the job today by applying $5.986.00 of direct materials to Job 354. Purchased from Casper Corporation $3,658.72 of indirect factory supplies, credit terms, net 15 days. (Hint: charge directly to Factory Overhead) Received a check for $9.890.00 from Sundial Corporation for the amount due, no discount allowed Applied $4.765.00 of direct materials to Job #350. Received a check for $9.046.00 from Everest Company for the amount due after the discount period has expired. Applied S2,359.72 of direct materials to job #352 Applied $1,586.00 of Direct Labor to Job W352 Applied factory overhead to Job #352 Transferred the completed job 352 to the Finished Goods account. Applied $4,683.87 of direct materials to job #353. Applied $3,168.00 of Direct Labor to Job #353. Applied factory overhead to Job #353. Transferred the completed job #353 to the Finished Goods account. Received the amount due from Smart Contractors from the sale on Jan. 17. Sold and shipped Job 353 to the Grace Angelina Company. Paid Casper Corporation the amount due from the January 20 purchase. Applied $5.980.00 of Direct Materials to job #350. Applied $11,242.00 of Direct Labor to Job #350. Jan. 30 Applied factory overhead to Job #350. Transferred the completed job #350 to the Finished Goods account Sold and shipped Job #350 to Lawson Corporation. Jan. 31 Paid All Power and Light Company $3.160.00 for heat, power, and light. Allocate 25% for the office facilities and 75% for the factory facilities. Jan. 31 Applied 55,540.00 of Direct Materials to job #354 Applied $12,257.00 of direct labor to Job #354. Jan. 31 Jan. 31 Jan. 31 Applied factory overhead to Job #354. Record the insurance expense for January. The prepaid insurance is for 10 months Factory 75% General 25% Jan. 31 The inventory of office supplies shows that $1,670.00 of supplies were on hand. Jan. 31 Depreciation for the month is $1,120.00 for the Factory Equipment and $380.00 for the Office Equipment. Jan. 31 Amortization of the patents for the month is $390.00. (Debit Factory Overhead) Jan. 31 Close the overapplied or underapplied factory overhead to Cost of Goods Sold. Wonderama Playgrounds, Ine JOB COST RECORD Date Promised Lawson Corporate Der Haley Park Dule Completed January 29, 2020 December 15, 2019 Custom Job Description Factory Overhead ROB TOTAL JOB COST RECORD JobW: JST Date Promised: Customer Name: Supreme Contractors Date Started: Job Descric Tyson School District Date Completed: January 11, 2020 December 18, 2019 Date Direct Materials Direct Labor Factory Overhead 0 TOTAL R. 1950 10.493.75 Totals JOB COST RECORD Job : 352 Date Promised: Customer Name: Wynot Builders Date Started: Job Description: Gilroy School District Date Completed: February 5, 2020 December 19, 2019 Direct Materials Direct Labor Factory Overhead JOB TOTAL Date 12/19 1231 13.990.00 7,250.00 9.062.50 Totals JOB COST RECORD Job : 353 Date Promised: Customer Name: Grant Hughes Company Date Started: Job Description: Belmont Park Date Completed: January 25, 2020 December 22, 2019 Direct Labor Factory Overhead JOB TOTAL Date 12/22 12/31 Direct Materials 6.750.00 10,935,00 13,668.75 Totals JOB COST RECORD Job #: 354 Customer Name: Job Description: Date Promised: Date Started: Date Completed: February 14, 2020 January 20, 2020 Breakwater Builders Ocean View School Date Direct Materials Direct Labor Factory Overhead JOB TOTAL Totals