Please use the same format. I need help with the last entry in part a and then all of part b.

Forest Components makes aircraft parts. The following transactions occurred in July. 1. Purchased $16,960 of materials on account. 2. Issued $16,830 in direct materials to the production department. 3. Issued $1,230 of supplies from the materials inventory. 4. Paid for the materials purchased in transaction (1) using cash. 5. Returned $2,060 of the materials issued to production in (2) to the materials inventory. 6. Direct labor employees earned $31,200, which was paid in cash. 7. Purchased miscellaneous items for the manufacturing plant for $17,250 on account. 8. Recognized depreciation on manufacturing plant of $36,100. 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 $434,800. Estimated overhead for the year was $391,320. The following balances appeared in the inventory accounts of Forest Components for July. Beginning Ending ? $12,450 ? $2,730 6,990 ? 73,500 Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold 10,600 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 Sold. Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Required A Required B Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Applied manufacturing overhead for the month. Note: Enter debits before credits. General Journal Debit Credit Transaction 9 Work-in-process-overhead Applied manufacturing overhead Required A Required B Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction General Journal Debit Credit A 1 16,960 Materials inventory Accounts payable 16,960 B 2 Work-in-process-direct materials 16,830 Materials inventory 16,830 3 1,230 Manufacturing overhead control Materials inventory 1,230 4 Accounts payable 16,960 Cash 16,960 E 5 2,060 Materials inventory Work-in-processdirect materials 2,060 F 6 Work-in-process-direct labor 31,200 Cash 31,200 G 7 Manufacturing overhead control > 17,250 Materials inventory 1,230 D 4 Accounts payable 16,960 Cash 16,960 E 5 2,060 Materials inventory Work-in-processdirect materials 2,060 6 31,200 Work-in-processdirect labor Cash 31,200 G 7 17,250 Manufacturing overhead control Accounts payable 17,250 H 8 36,100 Manufacturing overhead control Accumulated depreciationplant 36,100 9 Work-in-process-overhead Applied manufacturing overhead Required A Required B 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. bal. Beg. bal. Transferred to Finished Goods End. bal. 0 End. bal. 0 Manufacturing Overhead Control Applied Manufacturing Overhead Beg. bal. Beg. bal. End. bal. 0 End. bal. 0 Accounts Payable Cash Beg. bal. Beg. bal. End. bal. 0 End. bal. Cru, Udi. End. bal. Accounts Payable Cash Beg. bal. Beg. bal. End. bal. 0 End. bal. Finished Goods Inventory Accumulated Depreciation Property, Plant, and Equipment Beg. bal. Beg. bal. Goods completed Transfer to Cost of Goods Sold End. bal. 0 End. bal. Cost of Goods Sold Beg. bal. Goods completed End. bal. 0