I need help with both requirements. Thank you!

During January the company completed the following transactions: a. Purchased raw materials on account, $89,600. b. Raw materials used in production, $97,800 ( $84,600 was direct materials and $13,200 was indirect materials). c. Paid $190,450 of salaries and wages in cash ($95,200 was direct labor, $45,000 was indirect labor, and $50,250 was related to employees responsible for selling and administration). d. Various manufacturing overhead costs incurred (on account) to support production, $37,050. e. Depreciation recorded on property, plant, and equipment, $65,200 (70\% related to manufacturing equipment and 30% related to assets that support selling and administration). f. Various selling expenses paid in cash, $40,250. g. Prepaid insurance expired, $1,750 ( 80% related to production, and 20% related to selling and administration). h. Manufacturing overhead applied to production, $140,400. i. Cost of goods manufactured, $297,300. j. Cash sales to customers, $406,480. k. Cost of goods sold (unadjusted), $293,200. I. Cash payments to creditors, $78,400. m. Underapplied or overapplied overhead \$? Required: 1. Calculate the ending balances on the company's balance sheet on January 31st. (Hint: Be sure to calculate the underapplied or overapplied overhead and then account for its affect on the balance sheet.) 2. What is Morrison Company's net operating income for January