stepson on highlighted question to get the adjustment $(927,200)\backslash$table$[[,,\backslash$table$[[$Account Balance$],[$Before Proration$]],+,$Adjustment,$=,\backslash$table$[[$Account Balance$],[$After Proration$]]],[$Cost of Goods Sold,$$,21,200,000,+,(927,200)^(7),=,20,272,800],[$Finished Goods Control,,$2,500,000,+,1,=,2,500,000],[$Work$-$in$-$Process Control,,$7,100,000+,+,1,,7,100,000]]$