Help, Can you help me with the entry's i missed a class and i would like help explaining and solving this:

Swifty Company uses a job order cost system. On May 1, the company has balances in Raw Materials Inventory of $15,600 and Work in Process Imventory of \$4,130 and two jobs in process: Job No, 429\$2,370, and Job No. 430 \$1.760. During Mary, the company incurred factory labor of $14,890. A summary of source documents reveals the following. Swifty Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. (a\&b) (a) Record the May 1 inventory balances and the factory labor incurred. (b) Record (1) material usage from requisition slips, (2) factory labor usage from time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 429. (Enter negative amounts using either a negotive sign preceding the number es. -45 or parentheses es. (45)) (Enter negotive amounts using other a negative sign preceding the number es, -45 or parentheses es: (45)) (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Manufacturing Costs \begin{tabular}{l|l|l|l|l|l|} \hline Factory Labor Manufacturing Overhead & Work in Process Inventory \\ \hline 5 & $ & $ & $ \end{tabular} Finished Goods Inventory