i just need help on requirement B and C

Kin's Asphalt does diveway and parking lot resurfacing work for large commercial clients as well as small residential clients. An inventory of materials and equipment is on hand at all times so that work can start as quickly as possible. Special equipment is ordered as required on May 1, the Materials and Equipment inventory account had a balance of $42,000. The Work In Process Inventory account is maintained to record costs of work not yet complete. There were two such jobs on May 1 with the following costs. 27 Highlands Pine Ridgets Materials and equipment 516,275 $31,100 Direct labor 14,100 25,550 Overhead (apoled) 4,230 7,965 Overhead has been applied at 30 percent of the costs of chrect labor During May. Knys Asphalt started two new jobs. Additional work was carried out on Jobs 27 and 33, with the latter completed and bited to Pine Ridge Estates. Detalls on the costs incurred on jobs during May follow. Materials and equipment Direct Saber ( MS) 31,600 35,400 35,700 33,500 5.100 7. Ise 500 3,200 Other May Events 1. Heceived 513,300 payment on Job 24 delivered to customer in Apni 2. Purchased materials and equipment for $10,000 on account 3. Billed Pine Ridge Estates $136.000 and received payment for $105,000 of that amount 4. Determined that payroll for indirect labor personnel totaled 5710 5. Issued supplies and incidental materials for current jobs costing $215 Recorded overhead and advertising costs for the operation as follows (all cash except equipment depreciation 3620 25 property Stor Pental Tod delivery out Advertention campai Direct labores payable) 2,200 Other May Events 1. Received $13,100 payment on Job 24 delivered to customer in April 2. Purchased materials and equipment for $10,000 on account 3. Billed Pine Ridge Estates $136,000 and received payment for $105,000 of that amount 4. Determined that payroll for Indirect labor personnel totaled $710. 5. Issued supplies and incidental materials for current jobs costing $215. 6. Recorded overhead and advertising costs for the operation as follows (all cash except equipment depreciation) Property taxes Storage area rental Truck and delivery cost Advertising and promotion campaign Inspections Telephone and other miscellaneous Equipment apreciation 5610 735 380 66 200 3 510 Required: a. Prepare journal entries to record the flow of costs for operations during May b. Calculate the amount of over or underapplied overhead for the month c. Determine inventory balances for Materials and Equipment inventory on hvork-in-process inventory Complete this question by entering your answers in the tabs below. Required Required a Required Prepare journal entries to record the flow of costs for operations during May (entry.red for a transbordstolect journal entry required in the first country