Please prepare the journal entries for the following 11 transactions. Thanks

Exercise 4-1 Concord Guitar Company makes high-quality customized guitars. Concord uses a job order costing system. Because the guitars Exercise 4-3 are handmade, the company applies overhead based on direct labor hours. At the beginning of the year, the company estimated Exercise 4-5 that total manufacturing overhead costs would be $306,000 and that 20,400 direct labor hours would be worked. At year-end, Exercise 4-12 (Part Anthony, the company's founder and CEO, gives you the following information regarding Concord's operations. Level Submission). Exercise 4-15 1. The beginning balances in the inventory accounts were: Exercise 4-20 Raw Materials Inventory $7,900 Problem 4-24 (Part Level Submission) Work in Process Inventory $25,600 Problem 4-28 Finished Goods Inventory $32,300 view Score 2. During the year, the company purchased raw materials costing $95,000. All purchases were made on account. view Results by Study jective 3. The production department requisitioned $95,000 of raw materials for use in production. Of those, 70% were direct materials and 30% were indirect materials. 4. The company used 20,400 direct labor hours at a cost of $13 per hour during the year (credit Wages Payable). 5. The company used 6,200 indirect labor hours at a cost of $9 per hour (credit Wages Payable). 6. The company paid $177,600 for insurance, utilities, and property taxes on the factory. 7. The company recorded factory depreciation of $40,200. 8. The company applied manufacturing overhead to inventory based on the 20,400 labor hours actually worked during the year. 9. Products costing $660,000 were completed during the year and transferred to the Finished Goods Inventory. 10. During the year, the company sold products costing a total of $674,000. 11. The company closes under- and overapplied overhead to Cost of Goods Sold