Please help me fill out the debits and credits for the journal entries for A and B

Gates Corporation reported the following information concerning its direct materials.

Direct materials purchased (actual)	$	673,000
Standard cost of materials purchased	$	688,000
Standard price times actual amount of materials used	$	444,000
Actual production		22,000	units
Standard direct materials costs per unit produced	$	20

Assume that Gates Company had no beginning finished goods inventory and only produced one product. Gates sold 20,000 units during the period.

Required: a. Assume Gates writes off all variances to Cost of Goods Sold. Prepare the entries Gates would make to record and close out the variances.

No	Event	General Journal	Debit	Credit
A	1	Direct materials efficiency variance	4,000 correct	not attempted
		Work-in-process inventory	1,000 incorrect	not attempted
		Direct materials inventory	not attempted	15,000 incorrect
B	2	Direct materials inventory	not attempted	not attempted
		Accounts payable	12,000 incorrect	not attempted
		Direct materials price variance	not attempted	15,000 correct
C	3	Direct materials price variance	not attempted	not attempted
		Direct materials efficiency variance	not attempted	not attempted
		Cost of goods sold	not attempted	not attempted

B. Assume Gates prorates all variances to the appropriate accounts. Prepare the entries Gates would make to record and close out the variances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

No	Event	General Journal	Debit	Credit
A	1	Direct materials efficiency variance	15,000 incorrect	not attempted
		Work-in-process inventory	not attempted	13,636 incorrect
		Direct materials inventory	not attempted	1,364 incorrect
B	2	Direct materials inventory	not attempted	not attempted
		Direct materials price variance	not attempted	not attempted
		Accounts payable	not attempted	not attempted
C	3	Direct materials price variance	not attempted	not attempted
		Direct materials efficiency variance	not attempted	not attempted
		Cost of goods sold	not attempted	not attempted
		Finished goods inventory	not attempted	not attempted