Simple Accounting journal entry question?

Update: Paddle Place manufactures paddles and tables. In December, the two production departments had budgeted allocation bases of 3,100 machine-hours in Paddle and 6,900 direct manufacturing labor-hours in Table. The budgeted manufacturing overheads for the month were $51,200 and $56,900, respectively. For Project X, the... show more Paddle Place manufactures paddles and tables. In December, the two production departments had budgeted allocation bases of 3,100 machine-hours in Paddle and 6,900 direct manufacturing labor-hours in Table. The budgeted manufacturing overheads for the month were $51,200 and $56,900, respectively. For Project X, the actual costs incurred in the two departments were as follows:
Update 2: Direct materials purchased on account Paddele: 80,000 Table $177,500 Direct materials used: Paddle: 21,200 Table 12,200 Direct menufacturing labour paddle : 41,900 Table 53,500 Indirect manufacturing labour : Paddle:8,900 Table: 9,000 Indirect materials used: Paddle 5,100 Table 4,750 Lease on equipment: Paddle... show more Direct materials purchased on account Paddele: 80,000 Table $177,500
Direct materials used: Paddle: 21,200 Table 12,200
Direct menufacturing labour paddle : 41,900 Table 53,500
Indirect manufacturing labour : Paddle:8,900 Table: 9,000
Indirect materials used: Paddle 5,100 Table 4,750
Lease on equipment: Paddle 14,100 Table: 3,750
Utilities: Paddle: 990 Table, 1,250
Project X incurred 900 machine-hours in Paddle and 200 manufacturing labor-hours in Table.
Update 3: 2) Prepare the journal entries for Paddle department.
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