Rosie Learns, Inc produces educational robotic toys for primary school aged children.  Rosie Learns sells interactive robotic education toys to schools around the world. On December 31 Rosie Learns has the following trial balance and account balance information:

Rosie Learns   
Trial Balance   
December 31, 2018   
Balance   
Account    Debit    Credit
Cash    25,000   
Accounts Receivable    190,000   
Inventories:       
Raw Materials    6,300   
Work-in-Process    39,400   
Finished Goods    21,300   
Property, Plant, and Equipment    270,000   
Accumulated Depreciation        71,000
Accounts Payable        129,000
Wages Payable        1,800
Common Stock        138,000
Retained Earnings        212,200
Sales Revenue        0
Cost of Goods Sold    0   
Manufacturing Overhead    0   
Selling and Administrative Expenses    0   
Totals    552,000    552,000
Additional information as of December 31

Raw Materials Inventory subsidiary ledger: $5,000

Indirect materials $1,300

Work-in-Process Inventory subsidiary ledger

Job 114 $39,400

Job 115 $0

Finished Goods Inventory subsidiary ledger:

Rosie V $9,900

Rosie X $11,400

December collections on account $151,000

Selling and administrative expenses incurred and paid $32,000

Payments on account $35,000

Materials purchases on account

Raw Materials $25,500

Indirect materials, $4,100

Materials requisitioned and used in production:

Job 114 $800

Job 115 $7,900

Indirect materials, $1,700

Wages incurred during December $40,000

Labor time records for the month

Job 114, $3,800

Job 115 $18,800

Indirect labor $17,400

Wages paid in December include the balance in Wages Payable at May 31 plus $37,200 of wages incurred during December

Plant and Equipment depreciation $3,100

Manufacturing Overhead (MOH) allocated at the predetermined overhead allocation rate of 50% of direct labor cost.

Jobs completed during the month: Job 114 with 700,000 Roxie V Robots at a total cost of $45,900

Sales on account Job 114 for $114,000

Adjusted for over-allocated or under-allocated manufacturing overhead.

Requirements:

Journalize the transactions for the company
Open T-accounts for the general ledger, the Raw Materials Inventory subsidiary ledger, the Work-in-Process Inventory subsidiary ledger, and the Finished Goods Inventory subsidiary ledger.  Insert each account balance as given, and use the reference Bal. Post the journal entries to the T-Accounts using the transaction letters as a reference.
Prepare a trial balance at December 31, 2018
Use the Work-in Process Inventory T-accounts to prepare a schedule of cost of goods manufactured for the month of December
Prepare an income statement for the month of December.