Can you help with 1 in part one, and e, f in part two, please?

Exercise 20-26 The following journal entries are recorded in Kiesha Co.'s process cost accounting system. Kiesha produces apparel and accessories. Overhead is applied to production based on direct labor cost for the period. Prepare a brief explanation (including any overhead rates applied) for each journal entry a through k. 52000 Accounts Payable 52,000 42000 32,000 6,000 2000 0,000 38,000 Cash . 33,600 88,000 250,000 Finished Goods Inventory 88,000 l. Work in Process Inventory. d. 6,000 Cost of Goods Sold . Finished Goods Inventory . Cash 100,000