Help with Step 5, please?

Step 5 Post the journal entries that you recorded on the "General Journal" tab to the "T-accounts" tab. This is the company's first month of business, so there will not be any beginning balances. Compute the balance for each T-account after all of the entries have been posted. Step 6 Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold on the "Schedule of COGM and COGS" tab for Job #1 and Job #2 that were worked on during the month by the company. Make sure to follow the format noted in your book (pg. 87). (Hint: This is the company's first month of operations and therefore the beginning balances will be zero.) Step 7 Prepare an Income Statement for the month using the Traditional Format on the "Income Statement" tab. Credit Step 4 Journal entries General Journal Sr. No. Description 1-Dec Raw Materials To Accounts payable (Being Raw materials purchased on account) Debit $21,000 Dr. $21,000 Dr. $ 4,900 5-Dec Work in Process To Raw Materials (Being Raw materials issued for use in Job #1) $4,900 Dr. Dr. | 10-Dec Work in Process (2 hours* 3 employees*$35 per hour) Manufacturing Overheads Salaries and Wages Expense To Salaries and wages payable (Being employee cost incurred) $ $ $ 210 3,500 2,000 Dr. $ 5,710 Dr. $ 5,310 15-Dec Work in Process To Raw Materials (Being Raw materials issued for use in Job #2) $5,310 Dr. $600 16-Dec Manufacturing Overheads To Rent Payable (Being Rent for the factory building incurred) $600 Dr. $1,600 17-Dec Advertising Expenses To Advertising Expenses Payable (Being Advertising Expenses incurred) $1,600 $150 $600 Dr. 20-Dec Manufacturing Overheads Depreciation expense To Accumulated depreciation (Being depreciation charged on factory and office equipments) $750 $ 2,100 22-Dec Work in Process To Manufacturing Overheads (Being Manufacturing Overheads charged to job #1) $ 2,100 Dr. $ 7,210 26-Dec Finished Goods To Work in Process (Being job #1 completed) $ 7,210 Dr. $ 7,210 28-Dec Cost of goods sold To Finished Goods (Being goods sold transferred) $ 7,210 Dr. $26,000 28-Dec Account Receivable To Sales Revenue (Being goods sold on account) $26,000 105 31-Dec Work in Process (1 hour* 3 employees*$35 per hour) To Salaries and wages payable |(Being direct labor cost incurred) 105 $ 105 205 Dr. $ 1,050 31-Dec Work in Process To Manufacturing Overheads (Being Manufacturing Overheads charged to job #2) $ 1,050 Dr. $ 1,100 31-Dec Cost of goods sold To Manufacturing Overheads (Being underapplied overheads charged) $ 1,100