The problem I am having difficulty with is attached.

Problem 15-3A (Part Level Submission) Stellar Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June 1, 2014, the general ledger for Stellar Inc. contains the following data. Raw Materials Inventory Work in Process Inventory $5,313 $7,009 Manufacturing Overhead Applied Manufacturing Overhead Incurred $41,290 $40,037 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Direct materials Direct labor Manufacturing overhead Gannon $759 405 506 Rosenthal $1,012 683 854 Linton $1,139 734 917 $1,670 $2,549 $2,790 During June, raw materials purchased on account were $6,199, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $886 and miscellaneous costs of $506 incurred on account. A summary of materials requisition slips and time tickets for June shows the following. Customer Job Gannon Koss Rosenthal Linton Gannon General use Materials Requisition Slips $1,012 2,530 633 1,645 380 Time Tickets $569 1,012 455 1,518 493 6,200 4,047 1,898 1,518 $8,098 $5,565 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Gannon, Rosenthal, and Linton were completed during June and sold for a total of $23,909. Each customer paid in full. (a) Journalize the June transactions: (i) for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; (ii) assignment of direct materials, labor, and overhead to production; and (iii) completion of jobs and sale of goods. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 1,250.) No Account Titles and . Explanation Debit (i) (To record purchase of raw materials) (To record factory labor costs incurred) (To record manufacturing overhead costs incurred) (ii) (To record assignment of direct materials) Credit (To record assignment of factory labor) (To record assignment of manufacturing overhead) (iii) (To record completion of jobs) (To record sale of goods) (To record the cost of goods sold)