second photo is the problems solved of exercises one and two that i need to solve the third

Exercise 3 At the afore mentioned meeting the following data were established: Raw Material Product in process Finished Product Initial $3,225,000 $132,656 $291,000 Final $1,822,450 $91,302 $236,511 Purchase of Raw Material Direct Labor Indirect Expense Freight Returns and Discounts $1,352,164 $183,264 $60,000 $196,000 $28,000 With this information they must prepare a State of Cost of Production and Sales. In order to solve the exercise, they must use the data provided in exercise 2 and 3. When preparing your answers, you should do them step by step Exercise 1 Event Account Debit Credit $ 65,340 $ 3,530 Work in process inventory Factory Overhead Raw Material inventory (To record material used) S 68,870 $ 27,000 $ 1,399 Work in process inventory Factory Overhead Wages Payable (To record wages incurred) $ 28,399 $ 4,929 Work in process inventory Factory Overhead S 4,929 $ 97,269 Finished Goods Inventory Work in process inventory (To record completion of job) $ 97,269 Exercise 2 Beginning Finished Goods Inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 193,963 $ 1,323,520 $ 1,517,483 $ (217,435) $ 1,300,048