See the attachment

Blue Plate Construction organized in December and recorded the following transactions during its first month of operations: Dec. 2 Dec. 3 Dec. 9 Dec. 15 Dec. 28 Dec. 28 Dec. 29 Dec. 30 Dec. 31 Dec. 31 Purchased materials on account for $400,000. Used direct materials costing $100,000 on job no. 100. Used direct materials costing $150,000 on job no. 101. Used direct materials costing $30,000 on job no. 102. Applied the following direct labor costs to jobs: job no. 100, $9,000; job no. 101, $11,000; job no. 102, $5,000. Applied manufacturing overhead to all jobs at a rate of 300% of direct labor dollars. Completed and transferred job no. 100 and job no. 101 to the finished goods warehouse. Sold job no. 100 on account for $200,000. Recorded and paid actual December manufacturing overhead costs of $78,000, cash. Closed the Manufacturing Overhead account directly to Cost of Goods Sold. Required: (a)Prepare journal entries for each of the above transactions.(Omit the "$" sign in your response.) Date 12/2 12/3 12/9 12/15 12/28 12/28 12/29 General Journal Debit Credit 12/30 12/31 12/31 (b)Compute the amount at which Cost of Goods Sold is reported in the company's income statement for the month ended December 31.(Omit the "$" sign in your response.) Cost of Goods Sold, December 31 $ (c) Determine the inventory balances reported in the company's balance sheet dated December 31.(Omit the "$" sign in your response.) Materials Inventory, December 31 Work in Process Inventory, December 31 Finished Goods Inventory, December 31 $ $ $ (d)Was manufacturing overhead in December overapplied, or was it underapplied?(Omit the "$" sign in your response.) by $