I have a hard time understand how to do this.

here is the problems:

At the end of the year, Script Company had the following account balances:

Underapplied overhead $4,300,000

Cost of goods sold67,900,000

Work-in-process inventory9,700,000

Finished goods inventory19,400,000

Show the effect on the account balances in the following table:

Underapplied overhead =

Cost of goods sold=

Work-in-process inventory=

Finished goods inventory=