How is this wrong?

Information on Kwon Manufacturing's activities for its first month of operations follows: a. Purchased $100,100 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 201 Job 202 Total direct materials Indirect materials Total materials used $ 48,300 23,700 72,000 8,720 $ 80,720 c. Time tickets show the following labor used for the month. Job 201 Job 202 Total direct $ 39, 300 12,700 52 AAA lahor c. Time tickets show the following labor used for the month. Job 201 Job 202 Total direct labor Indirect labor Total labor used $ 39, 300 12,700 52,000 24,300 $ 76,300 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $164,060 on credit. (2) Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment Rent on factory building (payable) Factory utilities (payable) Expired factory insurance $ 32, 100 510 810 3, 100 Total thar fastarbanda 26 520 Return indirect lapor Total labor used 24,300 $ 76,300 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $164,060 on credit. (2) Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment Rent on factory building (payable) Factory utilities (payable) Expired factory insurance Total other factory overhead costs $ 32, 100 510 810 3,100 $ 36,520 Prepare journal entries to record the transactions reflected in items a through g. Answer is complete but not entirely correct. Transaction General Journal Debit Credit No 1 a. 101,100 X Raw materials inventory Accounts payable 101,100 N b(1). 7,400 x Work in process inventory Raw materials inventory 7,400 3 b(2). 9,720 x Cost goods manufactured Raw materials inventory 9,720 4 c(1) Work in process inventory 5,400 X Required information 3 3 b(2) 9,720 Cost of goods manufactured Raw materials inventory 9,720 4 c(1). 5,400 Work in process inventory Cash 5,400 5 c(2). 25,300 Cost of goods manufactured Cash 25,300 6 d. 59,200 Work in process inventory Merchandise inventory 59,200 7 e. 129,040 Finished goods inventory Work in rocace inventory 129 nan Merchandise inventory 59,200 7 e. 129,040 Finished goods inventory Work in process inventory 129,040 X 8 f(1). 167,060 X Accounts receivable Sales 167,060 9 f(2) 129,040 X Cost of goods sold Finished goods inventory 129,040 10 g. Merchandise inventory 38,720 Accumulated depreciation Factory building 33,100 X