Zenon Industrial Company uses the production orders accounting system, and here are the data extracted from its records during the year 2018:

The company had at the beginning of the period two production orders (X) and (Y), and the balance of the production stock under operation at the beginning of the period amounted to 16250 riyals (of which 11,250 riyals are for the production order X, and the rest is for the production order Y). Work was started during the year on a new production order (C). Raw materials (direct and indirect) were purchased at an amount of 62,500 riyals, of which indirect materials were spent during the year, an amount of 12,500, and 11,500 riyals were spent on direct materials as follows: (Q 3750 riyals, pg 5750 riyals, T 2000 riyals). 10,500 riyals were paid indirect wages, and 10,750 riyals were paid as direct wages as follows: (Q 3250 riyals, r 4000 riyals, T 3500 riyals). Actual other indirect industrial costs amounted to 5250 riyals (which represents 3125 riyals for the rent of the factory, and 2125 riyals for depreciation of the factory's machinery). Indirect industrial costs are charged using machinery turnover hours at a rate of 3.5 riyals per hour, and the machinery hours for each order were as follows: (Q 3375 hours, p. 2125 hours, t 2250 hours). Carries the difference between the actual indirect manufacturing cost and the cost charged to cost of sales, assuming that the difference is not significant. The production of the two commands (Q) and (Y) has been completed. Order (Q) was sold at a price of 53750 riyals in cash.

Required: 1. Record of entries for all of the above.

2. POST the following accounts in the general ledger and the assistant ledger: a. Production stock in process. B. Each production order separately. c. Finished Goods Stock. D - COGS.