pls answer required #2

Toronto Inc manufacturers bookshelves. All processing is initiated when an order is received. For April there were no beginning inventories. Conversion costs and direct materials are the only manufacturing cost accounts. Direct materials are purchased under a just-in-time system. Journal entries are recorded at three trigger points using backflush costing: purchase of direct materials, completion of finished goods, and sale of product Variances are offset to cost of goods sold. Additional information is as follows: Actual direct material costs Actual conversion costs Standard materials costs per unit Standard conversion cost per unit Units produced Units sold $208,000 $232,000 $60 $80 3,200 2,800 . Required: Record all journal entries for the monthly activities related to the above transactions based on backflush costing. (10 marks) Indicate the account balance after preparing the journal entries