Part 1 is correct but for some of the journal entry is not correct please help

que Ulauon oblem 19-3A Source documents, journal entries, and accounts in job order costing LO the following information applies to the questions displayed below. "idmer Watercraft's predetermined overhead rate is 200% of direct labor. Information on the company ctivities during May follows. 1. Purchased raw materials on credit, $240,000. 2. Materials requisitions record use of the following materials for the month Job 136 Job 137 OD 138 $48, See 33.500 19.800 7,400 Total direct materials Indirect materials Total materiais used 132,200 5151,76 Job 140 Total direct materials Indirect materials Total materials used 23,000 7,409 132.200 19,500 $ 151,700 c. Paid $15,500 cash to a computer consultant to reprogram factory equipment d. Time tickets record use of the following labor for the month. These wages were paid in $ 12,00 10,800 37,700 39,200 Job 136 Job 137 Job 138 Job 139 Job 140 Total direct labor Indirect labor Total 182,909 25,500 $128,400 e. Applied overhead to Jobs 136. 138 and 139. f. Transferred Jobs 136. 138, and 139 to Finished Goods Required information Journal entry worksheet o O O O O O O O O > Record raw material purchases on credit. Note: Enter debits before credits Transaction Debit Credit General Journal Raw materials inventory Accounts payable 240.000 240 000 Recen entry Clear entry Journal entry worksheet Record the entry to apply overhead to jobs 136, 138 and 139. Note: Enter debits before credits. Credit Transaction General Journal Work in process inventory Work in process inventory Work in process inventory Factory overhead Debit 24.000 75.4001 78 4001 177800 Clear entry Record entry o @ O O O O O O Record the transfer of completed jobs 136,138 and 139 to finished goods. te: Enter debits before credits. Credit Transaction General Journal Finished goods inventory Finished goods inventory Finished goods inventory Debit 84.000 132.500 140,2001 Viena Clear en Record entry Nex Record the entry for the cost of sales of Jobs 136 and 138. Note: Enter debits before credits. Credit Debit 525.000 Transaction General Journal Accounts receivable 525 000 Journal entry worksheet Record other factory overhead (depreciation, insurance and property taxes) Note: Enter debits before credits. Credit Transaction h Debit 153 500 General Journal Factory overhead Accum depreciation-Factory building Accum depreciation-Factory equipment Prepaid insurance Consulting expense 68,000 37 500 Clear entry Record entry