I need assistance with A, B, C, and D please. I don't understand how to work problem. :(

An incomplete subsidiary ledger of materials inventory for May is as follows: Complete the materials issuances and balances for the materials subsidiary ledger under FIFO. Determine the materials inventory balance at the end of May. Journalize the summary entry on May 31 to transfer materials to work in process. Refer to the Chart of Accounts for exact wording of account titles. Explain how the materials ledger might be used as an aid in maintaining inventory quantities on hand. A. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO