pictures are for one question. just needed to take two screenshots.

Ivanhoe Company purchases $ 51,400 of direct raw materials and it incurs $ 61,800 of direct factory labor costs. Record the two transactions using the following format. The materials and labor are for the Assembly Department and the Finishing Department. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Purchases direct materials $ $ $ Incurs direct factory labor Ivanhoe Company purchases $ 51,400 of direct raw materials and it incurs $ 61,800 of direct factory labor costs. Record the two transactions using the following format. The materials and labor are for the Assembly Department and the Finishing Department. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Work in Process Factory Labor Manufacturing Overhead Assembly Finishing $ $ $ $