Please help me with my accouting questions.

The Commonwealth Company uses a job-order costing system and applies manufacturing overhead cost to jobs using a predetermined overhead rate based on the cost of materials used in production. At the beginning of the year, the following estimates were made as a basis for computing the predetermined overhead rate: manufacturing overhead cost. $186,000: direct materials cost, $155,000. The following transactions took place during the year (all purchases and services were acquired on account): Raw materials purchased. $96,000. Raw materials requisitioned for use in production (all direct materials), $88,000. Utility bills incurred in the factory. $17,000. Costs for salaries and wages incurred as follows: Maintenance costs incurred in the factory. $12,000. Advertising costs incurred. $98,000. Depreciation recorded for the year. $75,000 (75 percent relates to factory assets and the remainder relates to selling, general, and administrative assets). Rental cost incurred on buildings. $80,000 (80 percent of the space is occupied by the factory, and 20 percent is occupied by sales and administration). Miscellaneous selling, general, and administrative costs incurred. $12,000. Manufacturing overhead cost was applied to jobs. Cost of goods manufactured for the year. $480,000. Sales for the year (all on account) totaled $900,000. These goods cost $550,000 to manufacture. Prepare journal entries to record the information above. Key your entries by the letters a through