please help me with this two questions

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and t applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is a. Work in Process Department 3 375,000 375,000 b. Work in Process-Department 3 $70,000 Work in Process-Department 2 570,000 CC Work in Process-Department 3 $55,000 555,000 Work in Process-Department 2 Od. Work in Process-Department 3 490,000 490,000 Work in Process Department 2 Work in Process-Department 2 1 Mason Corporation had $1,057,000 in invested assets, sales of $1,223,000, operating income amounting to $248,000, and a desired minimum return on investment of 15%. The residual income for Mason Corporation is a. (55,600) b. 50 Cc. $125,230 Cd. $89,450