please help me find the blanks and debit and credit values that I'm missing

Sheridan Wings, Inc. manufactures airplanes for use in stunt shows. Sheridan's factory is highly automated, using the latest in robotic technology. To keep costs low, the company employs as few factory workers as possible. Since each plane has different features (such as its shape, weight, and color), Sheridan uses a job order costing system to accumulate product costs. At the end of 2020, Sheridan's accountants developed the following expectations for 2021 based on the marketing department's sales forecast: Budgeted overhead cost Estimated machine hours Estimated direct labor hours Estimated direct materials cost $1,050,000 50,000 11,000 $1,500,000 Sheridan's inventory count, completed on December 31, 2020, revealed the following ending inventory balances: Raw Materials Inventory $250,000 Work in Process Inventory $627.000 Finished Goods Inventory $3,070,000 The company's 2021 payroll data revealed the following actual payroll costs for the year: Total Hours Worked per Employee Job Title President and CEO Vice president and CFO Factory manager Assistant factory manager Machine operator Security guard, factory Forklift operator Corporate secretary Janitor, factory Number Employed 1 1 1 1 5 2 2 Annual Wage Rate Salary per per Hour Employee $223,000 $178,000 $40.900 $32,500 $15 $20,800 $8 $36,100 $6 2,250 2,000 NNN 2,150 The following information was taken from Sheridan's Schedule of Plant Assets. All assets are depreciated using the straight-line method. Plant Asset Factory building Administrative office Factory equipment Purchase Price Salvage Value $4,000,000 $150,000 $650,000 $125,000 $2,000,000 $20,000 Useful Life 20 Years 30 Years 12 Years Other miscellaneous costs for 2020 all paid in cash included: Cost Factory insurance (fully expired) Administrative office utilities Factory utilities Office supplies (fully consumed) Amount $12,500 $5,200 $32,100 $4,700 Additional information about Sheridan's operations in 2020 includes the following: Raw materials purchases for the year amounted to $1,950,000. All materials were purchased on account The company used $1,860,000 in raw materials during the year. Of that amount, 85% was direct materials and 15% was indirect materials. Sheridan applied overhead to Work in Process Inventory based on direct materials cost. Airplanes costing $3,450,000 to manufacture were completed and transferred out of Work in Process Inventory. Sheridan uses a markup of 150% to price its airplanes. Sales for the year were $6,570,000. All sales are made on account. (Note: This transaction requires two journal entries.) Prepare the journal entries to record Sheridan's costs for 2021. (Use Salaries Payable and Wages Payable accounts for payroll costs.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Post entries in order presented in the problem. Round answers to 0 decimal places, e.g. 5,275.) Debit Credit No. Account Titles and Explanation Salaries and Wages Expense 1. 437100 437100 Salaries Payable (To record salaries for president, vice president, and corporate secretary) Manufacturing Overhead 2. 115000 Salaries Payable 115000 3. (To record salaried factory worker costs) Work in Process inventory Manufacturing Overhead Wages Payable (To record hourly factory worker costs) Depreciation Expense 4. 17500 17500 5. Accumulated Depreciation (To record depreciation on administrative office equipment) Manufacturing Overhead Accumulated Depreciation (To record depreciation on factory building and equipment) 6. Supplies Expense Utilities Expense 7. 8. 9. (To record administrative office utilities and office supplies expense) Manufacturing Overhead Cash (To record factory insurance and factory utilities) Raw Materials Inventory Accounts Payable (To record raw materials purchases) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (To record direct materials and indirect materials used in production) Work in Process Inventory Manufacturing Overhead (To apply overhead to work in process) finishe Work in Process Inventory (To record transfer of completed airplanes) Accounts Receivable Sales Revenue (To record sale of airplanes to customers) Cost of Goods Sold muun m01 10. 11. 12. 13. finis (To record cost of airplanes sold)