I need help with part C please!

BluStar Company has two service departments, Administration and Accounting, and two operating departments, Domestic and International Administration costs are allocated on the basis of employees, and Accounting costs are allocated on the basis of number of transactions. A summary of BluStar operations follows: Employees Transactions Department direct costs Administration Accounting Domestic International 29 52 19 38,000 23,000 92,000 $352,000 $141,000 $960,000 $3,540,000 Required: a. Allocate the cost of the service departments to the operating departments using the direct method. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) From Department costs Administration allocation Accounting allocation Totals Administration Accounting Domestic International $ 352,000 S 141,000 $ 960,000 S 3,540,000 (352,000) 0 257,803 94,197 0 (141,000) 28,200 112.800 $ 0 S 0 $ 1,246,003 S 3,746,997 b. Allocate the cost of the service departments to the operating departments using the step method. Start with Administration. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) From Department costs Administration allocation Accounting allocation Total cost allocated To Administration Accounting Domestic International $ 352,000S 141,000 S 960,000 S 3,540,000 (352,000) 102,080 183,040 66,880 0 (243,080) 48,616 194,464 $ ols 0 $ 1,191,656 S 3,801,344 c. Allocate the cost of the service departments to the operating departments using the reciprocal method. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) To Administration Accounting Domestic International $ 352,000 $ 141,000 $ 960,000 $ 3,540,000 From Department costs Administration allocation Accounting allocation Total cost allocated $ 352,000 $ 141,000 $ 960,000 $ 3,540,000