What are the Journal Entries for the following questions?

• Paid $20,000 cash for manufacturing overhead costs, and accrued $1,000 in depreciation on factory equipment.
• Finished work on the following units:good units costing $25,000, normal spoilage costing $4,000, and abnormal spoilage costing $1,000
• Closed the manufacturing overhead account.Balances before adjustment were $231,000 (credit) in Manufacturing Overhead, $350,000 (debit) in Work-in-Process, $1,100,000 (debit) in Finished Goods, and $15,050,000 (debit) in Cost of Goods Sold