Some help would be great :)

Gelinas Computer Company was organized on May 1. On that date, the company purchased 28,0013! USE ash drives to be sold with personal computers, each pre loaded with the company's product information brochures. The front of the USE ash drives displays the company's name and an attractive corporate logo. Each USE flash drive cost ISelinas $4. During May, 23,100 USE flash drives were drawn from the raw materials inventory account. thhese, 1,100 were taken by the sales manager to an important sales meeting with prospective customers and handed out as advertising. The remaining USE flash drives drawn from inventory were sold by bundling them with units of the company's product that were being manufactured during May. Of the units of product that were bundled with the USE ash drive during May, 95% were completed and transferred from work in process to nished goods. thhe units completed during the month, 80% were sold and shipped to customers. Required: 1. Determine the cost of ash drives that would be in each of the following accounts at May 31: _ __ liiiisiiiseiii - a Cost of goods sold - a Advsrlising expense - IL Specify whether each of the above accounts would appear on the balance sheet or on the income statement at May 31. _ _ liiiiiei iiiis niiiiciiiiiiiiii mini-minimise