Answer:
The Journal entries are as follows:
(i) On January 3,
Salaries expenses A/c Dr. $110,000
        To salaries payable                   $110,000
(To record the salaries expenses)
(ii) On January 3,
Merchandise inventory A/c Dr. $55,692
Raw material inventory A/c Dr. $37,128
            To accounts payable A/c             $92,820
(To record the merchandise and raw material)
Shipping cost A/c Dr. $550
       To bank A/c                  $550
(To record the shipping cost)
(iii) On January 3,
Accounts receivables A/c Dr. $22,000
           To sales                                        $22,000
(To record the sales on account)
cost of goods sold A/c Dr. $15,180
           To Merchandise inventory    $15,180
(To record the cost of goods sold)
(iv) Cash A/c Dr. $16,850
          To accounts receivables    $16,850
(To record the cash received)