i need help with this problem, how do you do #1&2

es uni Re Moira Company has just finished its first year of operations and must decide which method to us for adjusting cost of goods sold, Bocaudio the company used a budgeted indirect cost rate for its manufacturing operations, the amount that was allocated (8435,000) to cost of goods sold was different from the actual amount. mic si incurred (5425.000) Ending balances in the relevant accounts were Work in Process $ 40,000 Finished Goods 80,000 Cost of Goods Sold 880,000 Required: 1. Prepare a journal entry to write of the difference between allocated and actual overhead directly to cost of Goods Sold. Be sure your entry closes the related Overhead accounts 2. Prepart a journal entry that prorates the write-off of the difference botween allocated and actual overhoad uning ording account balancon Be sure your journant entry close the related overhead accounts