answer to the first picture is wanted in the format of the last two pictures. thank you!!

The records of Fremont Corporation's initial and unaudited accounts show the following ending inventory balances, which must be adjusted to actual costs Units Work-in-process inventory 120,000 Finished goods inventory 20,000 Unaudited Costs $ 793,152 337,560 As the auditor, you have learned the following information. Ending work-in-process inventory is 40 percent complete with respect to conversion Page 142 costs. Materials are added at the beginning of the manufacturing process, and overhead is applied at the rate of 80 percent of the direct labor costs. There was no finished goods inventory at the start of the period. The following additional information is also available, Costs Direct Materials Direct Labor $ 240,000 $ 546,000 Units Beginning inventory (80% complete as to labor) 80,000 Units started 400,000 Current costs Units completed and transferred to finished goods inventory 360,000 1.560,000 2,208,000 Required a. Prepare a production cost report for Fremont using the weighted average method. (Hint: You will need to calculate equivalent units for three categories: materials, labor, and overhead.) b. Show the journal entry required to correct the difference between the unaudited records and actual ending balances of Work in Process Inventory and Finished Goods Inventory. Debit or credit Cost of Goods Sold for any difference. c. If the adjustment in requirement(b) is not made will the company's income and inventories be overstated or understated? FREMONT CORPORATION Production Cost Report - Weighted Average Parta. Physical Units Materials Equivalent units Labor Overhead Flow of production units: Units to be accounted for: Beginning WIP Inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out: From beginning inventory Started and completed currently Total transferred out Units in ending WIP inventory Total units accounted for Details Labor Total Costs Materials Overhead Costs: Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for Costs per equivalent unit Materials Labor Overhead Costs accounted for Costs assigned to units transferred out: Materials Labor Overhead Total costs of units transferred out Costs assigned to ending WIP: Materials Labor Overhead Total ending WIP inventory Total costs accounted for Part b. Adjustment required: 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 50 51 52 53 54 55 56 Work in Process Finished Goods Per problem statement Correct Difference Prepare the Journal entry below to adjust the accounts to the correct amounts Account Title Debit Credit Partc. 8 9 Overstated/ Understated OGN Income would have been Work in Process would have been Finished Goods would have been