March and has already accumulated $30,000 in manufacturing costs, Job B and order for 10,000silver medallions, was not started until April. Transactions for these jobs are the following:

1) during the month rand company purchased an additional $60,000 of raw materials on account
2)materials requisitioned from the storeroom for use in production were $2000 indirect materials and $50,000 direct materials. of the direct materials $28,000 was used in Job A and $22,000 were used in job B.
3) Labor cost in april consisted of $60,000 direct labor and $15,000 indirect labor. $40,000 of the direct labor cost was charged to job A and $20,000 of the direct labor cost was charged to job B.
4) various factory overhead costs incurred were utilities ($21,000) , rent on factory equipment ($16,000) and other miscellaneous factory costs ($3000)
5) there were more factory overhead costs these were property taxes on the factory ($13000) and insurance ($7000)
6) Gee wiz another factory overhead costs. depreciation on factory equipment was $18,000
7) Rand company uses machine hours to apply manufactory overhead to jobs. The predetermined overhead rate using machine hours was $6 per machine hour. During April 10,000 machine hours were worked on Job A and 5000 machine hours were worked on job B.
8) Rand company had top managment salaries of $21,000 and other office salaries of $9,000
9) Rand company had depreciation on office equipment of $7,000
10) Rand company had advertising expense of $42,000 and other selling and administrative expenses of $8,000
11) Job A was completed at the end of April
12) 750 of the gold medallions in Job A were sold, on account for $225,000

Instructions:
1.- Record these transactions in the accounting equation ( Which is basically a table with different columns, beginning with description, then cash, the accts receivable, raw materials, work in progress, finished goods, plant and equipment. then Accounts payable, balance april 1, medallions sales, cost of sales, non factory expenses and factory overhead.) This is a job order table which at the top has the equation of assets equal liabilities plus common stock and retained earnings that has on top stockholder equity.
2.- and then update the job cost sheets and notice the total working progress should equal the total dollar amount entered in the accounting equation.