You have been appointed as Management Accountant for Foster Manufacturing. Foster Manufacturing use a job order cost system. The following transactions occurred across various departments throughout the month of June:

1. Materials were purchased to the value of $74,800 including 10% GST
2. Direct materials issues to jobs in progress were valued at $58,000
3. Factory supplies issued were $3,500
4. Direct labour charged to jobs of $28,300
5. The Foreman's wages were $15,000
6. Foster Manufacturing paid total factory labour payroll of $43,300,including30% PAYG Liability of $12,990
7. Plant & Equipment depreciation was $1,900
8. Factory Rent was $3,740 including 10% GST
9. Factory Overhead applied to Production was valued at $27,000
10. Production completed during the month was $113,000
11. Goods sold during the month were:
12. Cost Price $113,000
13. Selling Price $205,000 (excl 10% GST)

Hello, I need help with the correct journal entry for the above. Thank you