please add the journal and add like the general ledger in the photo.

T! 4-3 Donna Corporation manufactures custom cabinets for kitchens. It uses a normal- costing system with two direct-cost categories direct materials and direct manufac- turing laborand one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for April 2017. Actual direct materials used Actual direct manufacturing labor costs paid in cash Indirect materials used Supervision and engineering salaries paid in cash Plant utilities and repairs paid in cash Plant depreciation Actual direct manufacturing labor-hours Cost of individual jobs completed and transferred to finished goods Cost of goods sold $60,000 54,000 $3,000 $50,000 10,000 $16,000 2,700 $180,000 $175,000 The following information is also available for 2017: Budgeted manufacturing overhead costs for 2017 Direct manufacturing labor-hours for 2017 $960,000 32,000 hours Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labor incurred, (c) manufacturing overhead costs incurred, (d) allocation of manufactur- ing overhead costs to jobs, (e) cost of jobs completed and transferred to finished goods, and (f) cost of goods sold. GENERAL LEDGER Credit purchase of direct and indirect materials, $89,000 Usage of direct materials, $81,000, and indirect materials, $4,000 Cash paid for direct manufacturing labor, $39,000, and indirect manufacturing labor, $15,000 Incurrence of other manufacturing dept. overhead, $75,000 Allocation of manufacturing overhead, $80,000 Completion and transfer to finished goods, $188,800 Cost of goods sold, $180,000 Incurrence of marketing and customer service costs, $60,000 Sales, $270,000 on credit MATERIALS CONTROL 0 89,000 85,000 REVENUES 270.000 WORK-IN-PROCESS CONTROL 81,000 188,800 39,000 80,000 Bal. 11,200 GENERAL LEDGER MANUFACTURING OVERHEAD CONTROL ~ 4,000 15,000 75,000 FINISHED GOODS CONTROL 188,800 180,000 Bal. 8,800 CASH CONTROL 54,000 57,000 60,000 COST OF GOODS SOLD 180,000 MANUFACTURING OVERHEAD ALLOCATED 80,000 ACCOUNTS RECEIVABLE CONTROL 270,000 MARKETING EXPENSES 45,000 ACCOUNTS PAYABLE CONTROL 89,000 ACCUMULATED DEPRECIATION CONTROL 18,000 CUSTOMER SERVICE EXPENSES 15,000 The debit balance of $11,200 in the Work-in-Process Control account represents the total cost of all jobs that have not been completed as of the end of February 2017. There were no incomplete jobs as of the beginning of February 2017. The debit balance of $8,800 in the Finished Goods Control account represents the cost of all jobs that have been completed but not sold as of the end of February 2017. There were no jobs completed but not sold as of the beginning of February 2017