I cant figure out how to find the last two question marks. Help!

Question: Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement Valenko Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials): Inventory balances at the beginning and end of the year were as follows: The total manufacturing costs for the year were $675,000: the cost of goods available for sale totaled $720,000: the unadjusted cost of goods sold totaled $665,000: and the net operating income was $35,000. The company's overapplied or underapplied overhead is closed entirely to cost of goods sold. Required: Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.)