Please help me with question # 2

Job Cost Flows, Journal Entries On April 1, Sangvikar Company had the following balances in its inventory accounts: Materials Inventory $12,760 Work-in-Process Inventory 21,350 Finished Goods Inventory 8,600 Work-in-process inventory is made up of three jobs with the following costs: Job 114 Job 115 Job 116 Direct materials $2,804 $2,640 $3,650 Direct labor 1,800 1,560 4,300 Applied overhead 1,080 936 2,580 During April, Sangvikar experienced the transactions listed below. a. Materials purchased on account, $30,000. b. Materials requisitioned: Job 114, $16,500; Job 115, $12,000; and Job 116, $5,000. c. Job tickets were collected and summarized: Job 114, 150 hours at $12 per hour; Job 115, 220 hours at $15 per hour; and Job 116, 80 hours at $18 per hour. d. Overhead is applied on the basis of direct labor cost. e. Actual overhead was $4,231. f. Job 115 was completed and transferred to the finished goods warehouse. g. (1) Job 115 was shipped, and (2) the customer was billed for 125 percent of the cost. 1. Prepare journal entries for the April transactions. Materials a. 30,000 Accounts Payable 30,000 b. Work in Process 33,500 Materials 33,500 Work in Process C. 6,540 Wages Payable 6,540 d. Work in Process 3,924 Overhead Control 3,924 Overhead Control e. 4,231 Various Accounts 4,231 f. Finished Goods 22,416 Work in Process 22,416 g (1). Cost of Goods Sold 22,416 Finished Goods 22,416 g (2). Accounts Receivable v 28,020 Sales Revenue 28,020 2. Calculate the ending balances of each of the inventory accounts as of April 30. Post the entries to the T-accounts in the same order in which they were journalized. Materials (c) X 33,500 X (b) 33,500 (a) 30,000 33,500 x Feedback Check My Work Work in Process (d) X 22,416 X (f) 22,416 6,540 X (f) X (c) 3,924 X (d) 33,500 x 42,898 Finished Goods 42,898 X (91) 22,416 (92) X (f) 22,416 42,898