Someone else on chegg has attempted to answer this but they were wrong and didnt put it incthe excel format below which was super confusing. please put the answers in the excel format below it would be much appreciated! :)

2 18-43 Preparing a production cost report, second department with beginning WIP; decision making Sea Worthy uses three processes to manufacture lifts for personal watercrafts: forming a lift's parts from galvanized steel, assembling the lift, and testing the completed lift. The lifts are transferred to finished goods before shipment to marinas across the country. Sea Worthy's Testing Department requires no direct materials. Conversion costs are incurred evenly throughout the testing process. Other information follows for October 2018: Equivalent Units \begin{tabular}{|l|l|l|} \hline & Materials & Conversion \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Journal \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Date & Account & Debit & Credit \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}