First paper is question second paper answer for first require i need answers for second and third required

Alam Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows: Raw materials ........ Work in process.... Finished goods S24,000 $73,000 $27,000 The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 45,000 machine-hours and incur $180,000 in manufacturing overhead cost. The following transactions were recorded for the year: a. Raw materials were purchased, S416,000 b. Raw materials were requisitioned for use in production, S420,000 ($380,000 direct and $40,000 indirect). c. The following employee costs were incurred: direct labor, 5414,000; indirect labor, $60,000; and administrative salaries, $212,000. d. Selling costs, $141,000. e. Factory utility costs, $20,000. f. Depreciation for the year was $81,000 of which $73,000 is related to factory operations and $8.000 is related to selling, general, and administrative activities. g. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 48,000 machine-hours. h. The cost of goods manufactured for the year was $1,004,000. i. Sales for the year totaled $1,416,000 and the costs on the job cost sheets of the goods that were sold totaled $989,000. j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold. Required: 1- Prepare the appropriate journal entry. Note all transactions were conducted in cash. 2- what was the overapplied or underapplied overhead for the year. 3- Calculate the costs on the job cost sheets for finished ending inventory. a 416,000 416,000 380,000 40,000 Raw Materials Inventory Cash b. Work in Process Inventory Manufacturing Overhead Raw Materials Inventory Work in Process Inventory Manufacturing Overhead Administrative Salary Expense Cash 420,000 c 414.000 60,000 212,000 686,000 141,000 d Selling Expenses Cash 141.000 e 20.000 20,000 73,000 8.000 81,000 192,000 192,000 Manufacturing Overhead Cash f Manufacturing Overhead Depreciation Expense Accumulated Depreciation 8 Work in Process Manufacturing Overhead Finished Goods Work in Process i Cash Sales Cost of Goods Sold Finished Goods j Cost of Goods Sold Manufacturing Overhead h 1,004,000 1,004,000 1,416,000 989.000 1,416,000 989,000 1.000 1.000