I need help on the last four t$-$accounts here.

The following T$-$accounts represent September activity for Kelly Tools:

Additional Data

Sales are billed at $175$ percent of Cost of Goods Sold before the over$-$ or underapplied overhead is prorated.

Materials of $$80,500$ were purchased during the month, and the balance in the Materials Inventory account increased by $$7,700$

Overhead is applied at the rate of $210$ percent of direct materials cost.

The balance in the Finished Goods Inventory account decreased by $$22,700$ during the month before any proration of under$-$ or overapplied overhead.

Total credits to the Wages Payable account amounted to $$138,300$ for direct and indirect labor.

Factory depreciation totaled $$35,700.$

Overhead was overapplied by $$19,200.$ Overhead other than indirect labor, indirect materials, and depreciation incurred was $$57,850,$ which required payment in cash. Overapplied overhead is to be allocated.

The company has decided to allocate $12$ percent of overapplied overhead to Work$-$in$-$Process Inventory, $23$ percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T$-$accounts are before any allocation.

Required:

Complete the T$-$accounts. Not all amount fields to be populated have accompanying descriptions. I$\text{'}$m not able to upload more than one photo but they are, Manufacturing OH control, Applied manufacturing OH$,$ Wages Payable, and Sales revenue.