Drop Anchor Takes Special Orders to Manufacture Sail Boats for High-End

Drop Anchor takes special orders to manufacture sail boats for high-end customers.Prepare journal entries to record the transactions below and prepare job cost sheets for September.
a.Purchased raw materials on credit,$145,000.
b.Materials requisitions: Job 240,$48,000; Job 241,$36,000; Job 242,$42,000; indirect materials were $12,000.
c.Time tickets used to charge labor to jobs: Job 240,$40,000; Job 241,$30,000; Job 242,$35,000,indirect labor is $25,000.
d.The company incurred the following additional overhead costs: depreciation of factory building,$70,000; depreciation of factory equipment,$60,000; expired factory insurance,$10,000; utilities and maintenance cost of $20,000 were paid in cash.
e.Applied overhead to all three jobs.The predetermined overhead rate is 190% of direct labor cost.
f.Transferred jobs 240 and 242 to Finished Goods Inventory.
g.Sold job 240 for $300,000 for cash.
h.Closed the under- or over-applied overhead account balance.