I am having trouble with question b & d, i would appreciate some help on this

Penno Company reported ending inventories of $23,560,000 in 2017 and $25,790,000 in 2016. Cost of goods sold totaled $142,790,000 in 2017. Prepare the journal entry to record cost of goods sold. Set up a T-account for inventory and post the cost of goods sold entry from part a. to this account Using the T-account from b, determine the amount of inventory that was purchased in 2017. Prepare a journal entry to record those purchases. Assume the inventory was purchased using cash. Using the financial statement effects template, show the effects of the entries in parts a and c on the balance sheet and income statement