Please help me with the blanks at the bottom

Data table a. Adjust for this amount using a write-off to Cost of Goods Sold. Show the account balances after the write-off. b. Adjust for the amount using a proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Co formula. (Enter the proportions as a decimal to three decimal places, "X.XXX". Use a minus sign or parentheses to show overallocated Now enter the account balances after the write-off