$($A$)$ prove the agreement of work and process inventory with job cost sheets pertaining to unfinished work. Post each to the tea account in the following order: $(1)$beginning balance $(2)$ direct materials $(3)$ direct labor $(4)$ manufacturing overhead and $(5)$ completed jobs

$($B$)$ prepare the adjusting entry for manufacturing overhead, assume the balance is allocated entirely to cost of good sold

$($c$)$ prepare an income statement through gross profit for $2025$