Help with the t-accounts

Lamonda Corp. uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below: The following transactions occurred during April: (a) Purchased materials on account at a cost of $233,070. (b) Requisitioned materials at a cost of $112,100, of which $14,900 was for general factory use. (c) Recorded factory labor of $225,600, of which $43,675 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $34,300 23,400 51,050 11,300 19,800 (e) Applied overhead at a rate equal to 131 percent of direct labor cost. Completed jobs costing $261,850. (9) Sold jobs costing $322,770. (hRecorded sales revenue of $516,000. Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.) 3-b. If the balance in the Manufacturing Overhead account is closed directly to Cost of Goods Sold, will cost of Goods Sold increase or decrease? Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Post each transact Round your answers to 2 decimal places.) Raw Materials Inventory Work in Process Inventory Beg. Bal (a) 19,300.00 29,500.00 233,070.00 112,100.00 (b) Beg Bal. (b) (c) End. Bal. 150,470.00 (e) End. Bal. 19,300.00 Finished Goods Inventory Manufacturing Overhead Beg. Bal. 124,100.00 Beg. Bal. End. Bal. 124,100.00 End. Bal. 0.00 Cost of Goods Sold Sales Revenue Beg. Bal. Beg. Bal. End. Bal. 0.00 End. Bal 0.00 Nonmanufacturing Expenses Beg. Bal. End. Bal. 0.00