PlPlease answer the incorrect questions in red

The Polaris Company uses a job-order costing system. The following transactions occurred in October: a. Raw materials purchased on account, $209,000. b. Raw materials used in production, $188,000 ($150,400 direct materials and $37,600 indirect materials). c. Accrued direct labor cost of $49,000 and indirect labor cost of $21,000. d. Depreciation recorded on factory equipment, $105,000. e. Other manufacturing overhead costs accrued during October, $130,000. f. The company applies manufacturing overhead cost to production using a predetermined rate of $9 per machine-hour. A total of 76,500 machine-hours were used in October. g. Jobs costing $513,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Jobs that had cost $453,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 28% above cost. Required: 1. Prepare journal entries to record the transactions given above. 2. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $36,000. X Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Work in Process Manufacturing Overhead Debit Beginning balance Credit Debit Credit Beginning balance b. 37,600 b. 36,000 150,400 49,000 687,600 X C. C. 21,000 105,000 d. f. e. 130,000 513,000 g. Ending balance 293,600 Ending balance 410,000 2 b. Work in process Manufacturing overhead Raw materials 150,400 37,600 188,000 3 C. Work in process Manufacturing overhead Salaries and wages payable 49,000 21,000 70,000 4 d. 105,000 Manufacturing overhead Accumulated depreciation 105,000 . 5 e. 130,000 Manufacturing overhead Accounts payable 130,000 6 f. 688,700 X Work in process Manufacturing overhead 686,700 X 7 g. 513,000 Finished goods Work in process 513,000 8 h(1). 453,000 > Cost of goods sold Finished goods 453,000 9 h(2). 592,680 X Accounts receivable Sales 00 597,960 x