please show work

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system, April 30 May 31 Inventories Raw materials $44,000 s 30,000 Work in process 9,600 19,500 Finished goods 53,000 34,300 Activities and information for May Raw materials purchases (paid with cash) 189,000 Pactory payroll (paid with cash) 300,000 Factory overhead Indirect materials 7,000 Indirect labor 69,000 Other overhead costs 105,000 Sales (received in cash) 1,600,000 Predetermined overhead rate based on direct labor cost 55% 1. Raw materials purchases for cash, 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May. & Answer is complete but not entirely correct. No Transaction General Journal Credit Debit 189,000 A 1 Raw materials inventory Cash oo 189,000 B 2 99,000 X Work in process inventory Raw materials inventory oc 99,000 X 3 3 Factory overhead 181,000 Raw materials inventory 181,000 X