I just need requirement 2 and 3 thanks!

Check Exercise 3-8 Applying Overhead; Journal Entries; Disposing of Underapplied or Overapplied Overhead LO3-1, L03-2, LO3-4] The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year Manufacturing Overhead Hork in Process Finished Goods 465,408 (b 387,840 Bal. 19,160 (c) 718,000 Bal 48,000(d) 718,000 644,000 267,000 86,000 387,840 42,000 Bal 77,568 Bal 122,000 Bal Cost of Goods Sold 644,000 The overhead that had been applied to production during the year is distributed among Work in Process, Finished Goods, and Cost of Goods Sold as of the end of the year as follows Work in Process, ending Finished Goods, ending Cost of Goods Sold 20,160 58,560 309,120 387,840 Overhead applied For example, of the $42,000 ending balance in work in process, $20,160 was overhead that had been applied during the year Required: 1. Identify reasons for entries (a) through (d). 2. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. Prepare the necessary journal entry 3. Assume that the underapplied or overapplied overhead is closed proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Prepare the necessary journal entry