How to do this?

(Cost Accounting De Leon 2019, Chapter 5, Problem 6. Job Order Costing)

Problem 6 Ellery Corporation The following account balances were taken from the general ledger accounts of the January 1 December 31 60,000 80,000 Materials 85.000 110,000 Work in Process 120,000 90,000 Finished Goods 330,000 Factory Overhead Control Applied Factory Overhead 320,000 (applied at a rate of 80% of DL Cost of Goods Sold 850,000 Requirements: 1. Journal entries to record the transactions that were entered in the above accounts for the year 2019. 2. Cost of Goods Sold Statement for the year 2019. 3. Entry to close the Factory Overhead Control account and Applied Factory Overhead to Cost of Goods Sold. Problem 6 Ellery Corporation The following account balances were taken from the general ledger accounts of the January 1 December 31 60,000 80,000 Materials 85.000 110,000 Work in Process 120,000 90,000 Finished Goods 330,000 Factory Overhead Control Applied Factory Overhead 320,000 (applied at a rate of 80% of DL Cost of Goods Sold 850,000 Requirements: 1. Journal entries to record the transactions that were entered in the above accounts for the year 2019. 2. Cost of Goods Sold Statement for the year 2019. 3. Entry to close the Factory Overhead Control account and Applied Factory Overhead to Cost of Goods Sold