please answer section B only

Che Forest Components makes aircraft parts. The following transactions occurred in July, 1. Purchased $16,870 of materials on account 2. Issued $16,830 in direct materials to the production department 3. Issued $1.210 of supplies from the materials inventory 4. Paid for the materials purchased in transaction (1) using cash. 5. Returned $2,100 of the materials issued to production in (2) to the materials inventory 6. Direct labor employees earned $32,900, which was paid in cash 7. Purchased miscellaneous items for the manufacturing plant for $17,230 on account 8. Recognized depreciation on manufacturing plant of $37,000. 9. Applied manufacturing overhead for the month. Forest uses normal costing. It applies overhead on the basis of direct labor costs using an annual, predetermined rate. At the beginning of the year, management estimated that direct labor costs for the year would be $435,500. Estimated overhead for the was $413,725 The following balances appeared in the inventory accounts of Forest Components for July Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning Ending ? $12,490 ? 10,610 $2,750 6,920 74,500 Required: a. Prepare journal entries to record these transactions b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through cost of Goods S Prepare T-accounts to show the flow of costs during the period from Materials Inventory through cost of Goods Sold. Materials Inventory Work-In-Process Inventory Beg, bar. Bog. bal. Transferred to Finished Goods End, bal End bal 0 Manufacturina Overhead Central Manufacturing Overhead Control Applied Manufacturing Overhead Bog, bal Beg bal. End, bal 0 End, bal 0 Accounts Payable Cash Bog bal Beg bal End, bal 0 End, bal 0 Finished Goods Inventory Accumulated Depreciation-- Property, Plant, and Equipment Bog, bal Beg bal Goods completed Transfer to cost of Goods Sold End, bal End, bal Cost of Goods Sold Bog bal Goods completed End, bal 0