ig i put too much information but plz just answer the first picture

Campbell Corporation makes rocking chairs. The chairs move through two departments during production. Lumber is cut into chair parts in the cutting department, which transfers the parts to the assembly department for completion. The company sells the unfinished chairs to hobby shops. The following transactions apply to Campbell's operations for its first year. Year 1. (Assume that all transactions are for cash unless otherwise stated.) 1. The company was started when it acquired a $110,000 cash contribution from the owners. 2. The company purchased $34,000 of direct raw materials and $800 of Indirect materials. Indirect materials are capitalized in the Production Supplies account 3. Direct materials totaling $14,000 were issued to the cutting department. 4 Labor cost was $51.800. Direct labor for the cutting and assembly departments was $19,000 and $24,000, respectively. Indirect labor costs were $8,800. 5. The predetermined overhead rate was $0.50 per direct labor dollar in each department 6. Actual overhead costs other than indirect materials and indirect labor were $13,100 for the year 7. The cutting department transferred $23,000 of inventory to the assembly department 8. The assembly department transferred $41,000 of inventory to finished goods 9. The company sold inventory costing $37,000 for $65,000 10. Selling and administrative expenses were $5,000. 11. A physical count revealed $200 of production supplies on hand at the end of Year 1 12. Assume that over- or underapplied overhead is insignificant Required: a. Record the data in T-accounts. b. Record the closing entry for over- or underapplied manufacturing overhead, assuming that the amount is insignificant. c. Close the revenue and expense accounts d. Prepare a schedule of cost of goods manufactured and sold, an income statement, and a balance sheet for Year 1 ante Common Stock Cash End, bal End, bal. Retained Earnings Raw Materials CI End, bal End, bal Revenue Manufacturing Overhead CI End, bal End, bal Cost of Goods Sold Work in process Cutting CI End. bal End, bal Work in process Assembly Selling & Administrative Expenses CI Cost of Goods Sold Work in process Cutting CI End, bal. End. bal. Work in process Assembly Selling & Administrative Expenses CI End, bal. End, bal Finished Goods End, bal. Production Supplies End, bal CAMPBELL CORPORATION Cost of Goods Manufactured and Sold for Year 1 Raw materials available Raw materials used Total manufacturing costs Total work in process inventory Cost of goods manufactured Goods available Cost of goods sold CAMPBELL CORPORATION Income Statement for Year 1 Prepare a balance sheet for Year 1. CAMPBELL CORPORATION Balance Sheet for Year 1 Assets Total assets Equity Total equity