please help!

a) Production materials were purchased on account for $63,520. b) Raw materials were used in production $52,880 direct (45% to Job #13: 55% to Job #14) and $17 897 indirect c) Salaries and wages costs incurred totalled $159,678 and included Direct labor cost $86,200 (Job #13 - $44,920; Job #14 - $41,280) Indirect labor cost $49,712 Sales salaries $23,766 d) Factory equipment depreciation expense, $27.530. e) Factory utility costs incurred, $9,273. Manufacturing overhead is applied at a predetermined rate of 120% of direct labor cost. g) Completed Job #14 h) Shipped Job #14 and billed customer $215 000 on account 1) Shipping costs incurred to send product to customer, $3,580. 1) Dispose of over- or under-applied factory overhead. REQUIRED: Record the transactions in the t-accounts provided. Use the letters to key your entries. Materials Inventory Work-in-Process Finished Goods beg 18,000 beg. 26,000 Manufacturing Overhead Accounts Payable Cost of Goods Sold Accum. Deprec.-Equip. Wages/Salaries Payable Accounts Receivable Sales Revenue JOB COST SHEET Job #13 beg. 16,000 JOB COST SHEET Job #14 beg 10,000 Selling Expense Sales Salaries Expense