please answer part B

For the year ended December 31, 2022, the job cost sheets of Cullumber Company contained the following data. Other data: 1. Raw materials imentory totated $19,200 on Jamuary 1 During the year. $179,200 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of 30b No. 7638 for $111,360 and Job No. 7639 for $117,760. 3. Job No. 7640 and JobNo.7641 were completed during the year. 4. Job Nos.7638,7639, and 7641 were sold on account for $678.400, 5. Manufacturins overhead incurred on account totaled 5153,600 , 6 Incurred depreciation on factory machinary 510,240 . 7. Assigned indiruct materials of $17.920 and indirect labor of $23040. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work Post each to the T-account in the following orden (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed iolas. Prepare the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to Cost of Coods 50 d. (List aff debit entries before credit entries Credit occount titles are outomatically indented when anount is entered. Do not indent manually)