I need the journal entries for the second part of the question , thanks

Main content Problem 14-5B Inventory computation and reporting 004 P1 Shown here are annual financial data taken from two different companies. TeeMart Aim Labs (Retail) (Manufacturing) $100,000 $300,000 250,000 Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured Ending inventory Merchandise Finished goods 586,000 150,000 200,000 Required 1. Compute the cost of goods sold section of the income statement for the year for each company. Check (1) TeeMart cost of goods sold, $200,000 2. Write a half-page memorandum to your instructor (a) identifying the inventory accounts and (b) identifying where each is reported on the income statement and balance sheet for both companies