can you help me with requirements 4 and 5 please?

Alba Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual Jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: Click the icon to view the costs.) Alba's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually $410.000, not the S485,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was $570,000. The manufacturing overhead allocated to jobs was $456,000 Road the requirements Requirement 3. Use a T-account to determine whether manufacturing overhead is underallocated or overallocated and by how much Manufacturing Overhead Actual 439,000 Allocated 456,000 End Bal 17.000 After correcting the error manufacturing overhead is overallocated by $ 17,000 Requirement 4. Record the entry to close out the underallocated or overallocated manufacturing overhead (Record debits first, then credits. Exclude explanations from any journal entries) Journal Entry Date Accounts Credit Debit Ad cu Data Table Manufacturing overhead costs $ 550,000 Direct labor cost $ 1,350,000 Machine hours 68,750 At the end of the year, the company had actually incurred the following: . $ 1,240,000 . $ 485,000 . .. $ Direct labor cost Depreciation on manufacturing plant and equipment Property taxes on plant Sales salaries Delivery drivers' wages Plant janitors' wages Machine hours 20,500 27,000 $ $ 14,000 8,500 $ 57,000 hours Print Done X Requirements 1. Prepare the journal entry (entries) to record manufacturing overhead costs incurred. 2. Prepare the journal entry to record the manufacturing overhead allocated to jobs in production. 3. Use a T-account to determine whether manufacturing overhead is underallocated or overallocated and by how much. 4. Record the entry to close out the underallocated or overallocated manufacturing overhead. 5. What is the adjusted ending balance of Cost of Goods Sold