Problem 7-53 Show Flow of Costs to Jobs

I am having a hard time figuring out the 8th and 9th journal entry. Please show work :)

Problem 7-53 Show Flow of Costs to Jobs (LO 7-2, 3) Kim's Asphalt does driveway and parking lot resurfacing work for large commercial clients as well as small residential clients. An inventory of materials and equipment is on hand at all times so that work can start as quickly as possible. Special equipment is ordered as required. On May 1, the Materials and Equipment Inventory account had a balance of $46,000. The Work-in-Process Inventory account is maintained to record costs of work not yet complete. There were two such jobs on May 1 with the following costs: Materials and equipment Direct labor Overhead (applied) Job 27 Highlands Mall $16,875 14,500 4,350 Job 33 Pine Ridge Estates $ 53,500 26,750 8,025 Overhead has been applied at 30 percent of the costs of direct labor. During May, Kim's Asphalt started two new jobs. Additional work was carried out on Jobs 27 and 33, with the latter completed and billed to Pine Ridge Estates. Details on the costs incurred on jobs during May follow: Job Materials and equipment Direct labor (wages payable) 27 $4,000 5,500 33 $5,800 7.750 34 $5,600 6,900 35 $3,900 2,600 Other May Events 1. Received $13,500 payment on Job 24 delivered to customer in April. 2. Purchased materials and equipment for $10,400 on account. 3. Billed Pine Ridge Estates $140,000 and received payment for $125,000 of that amount. 4. Determined that payroll for indirect labor personnel totaled $750. 5. Issued supplies and incidental materials for current jobs costing $255. 6. Recorded overhead and advertising costs for the operation as follows (all cash except equipment depreciation): Property taxes Storage area rental Truck and delivery cost Advertising and promotion campaign Inspections Telephone and other miscellaneous Equipment depreciation $650 775 420 700 300 425 550 Required: a. Prepare journal entries to record the flow of costs for operations during May (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record charges to work in process. Note: Enter debits before credits. Transaction Debit Credit 07 General Journal Work-in-process-Direct labor Work-in-processMaterials and equipment Work-in-processOverhead applied Wages payable Materials and equipment inventory Overhead applied Record entry Clear entry View general journal