The Journal entries are complete and 100% correct, I just need the steps after (starting with T accounts). The entries are:

b.) Debit Raw materials inventory 200,000

Credit Accounts payable 200,000

c.) Debit Work In Process 173,000

Debit Manufacturing Overheard 12,000

Credit Raw Materials Inventory 185,000

D.) Debit Work In Process Inventory 155,000

Debit Manufacturing Overhead 52,500

Credit Cash 207,500

E.) Debit Manufacturing Overhead 61,500

Credit Accumulated Depreciation 26,000

Credit Cash 35,500

F.) Debit Advertising Expense 55,000

Debit Sales Commissions Expense 58,000

Credit Cash 113,000

G.) Debit Work In Process Inventory 132,750

Credit Manufacturing Overhead 132,750

H.) Debit Finished Goods Inventory 457,000

Credit Work In Process Inventory 457,000

I.) Debit Accounts Receivables 735,000

Credit Sales Revenue 735,000

I.) Debit Cost of Goods Sold 441,000

Credit Finished Goods Inventory 441,000

J.) Debit Manufacturing Overhead 6,750

Credit Cost of Goods Sold 6,750

2. Shellenback Inc. has provided the following information for April 20x5: a. Beginning balances: raw material S20,000, in-process S30,000 and finished goods $15,000. b. Purchased raw materials on account for $200,000. c. Issued $185,000 in raw materials to production (S 12,000 were not traceable to specific jobs). d. Incurred $155,000 in direct labor costs (14,750 hours), $52,500 in supervision costs (paid in cash). e. Incurred the following additional manufacturing overhead costs: factory lease S22,000 (paid in cash); depreciation on equipment $26,000; factory utilities S13,500 (paid in cash). r. Incurred the following nonmanufacturing costs, both paid in cash: advertising S55,000; sales commissi S58,000. ons g. Applied manufacturing overhead to jobs in process at a rate of S9 per direct labor hour. h. Completed jobs costing a total of $457,000. i. Sold jobs for S735,000 on account. The cost of the jobs was $441,000. Closed the manufacturing overhead account balance. j. Required: (15 points) Record the transaction journal entries. Post the transactions to T accounts Compute over or underapplied manufacturing overhead. If the balance in the Manufacturing Overhead account is closed directly to Costof Goods Sold, will it increase or decrease? Prepare cost of goods manufactured report for April Prepare April income statement. Include any adjustment to Cost of Goods Sold needed to dispose of over- or underapplied manufacturing overhead