Please help me with the incorrect one

The following Balance Sheet was taken from the records of Solomon Manufacturing Company at the beginning of Year $3.$

Cash $ $9,460$

Raw materials inventory $840$

Work in process inventory $1,270$

Finished goods inventory $2,130$

Property, plant, and equipment $($net$)8,150$

Total Assets $ $21,850$

Stockholders' Equity

Common stock $8,500$

Retained earnings $10,150$

Total Stockholders' Equity $ $21,850$

Transactions for the Accounting Period

$1.$Solomon purchased $$6,500$ of direct raw materials and $$350$ of indirect raw materials on account. The indirect materials are capitalized in the Production Supplies account. Materials requisitions showed that $$6,200$ of direct raw materials had been used for production during the period. The use of indirect materials is determined at the end of the year by physically counting the supplies on hand.

$2.$ By the end of the year, $$5,340$ of the accounts payable had been paid in cash.

$3.$During the year, direct labor amounted to $970$ hours recorded in the Wages Payable account at $$10\mathrm{.}30$ per hour.

$4.$By the end of the year, $$9,091$ of wages payable had been paid in cash.

$5.$At the beginning of the year, the company expected overhead cost for the period to be $$6,324$ and $1,020$ direct labor hours to be worked. Overhead is allocated based on direct labor hours, which, as indicated in Event $3,$ amounted to $970$ for the year.

$6.$ Selling and administrative expenses for the year amounted to $$960$ paid in cash.

$7.$Utilities and rent for production facilities amounted to $$4,730$ paid in cash.

$8.$ Depreciation on the plant and equipment used in production amounted to $$1,580.$

$9.$There was $$11,900$ of goods completed during the year.

$10.$There was $$12,750$ of finished goods inventory sold for $$18,300$ cash.

$11.$A count of the production supplies revealed a balance of $$92$ on hand at the end of the year.

$12.$Any over$-$ or underapplied overhead is considered to be insignificant.

Required

a$.$ Prepare T$-$accounts with the beginning balances shown in the preceding list and record all transactions for the year including closing entries in the T$-$accounts.

b$-1.$ Prepare a schedule of cost of goods manufactured and sold.

b$-2.$ Prepare an income statement.

b$-3.$ Prepare a balance sheet.