I only need part one completed! please show all work thank you for your help:))

PR 3-1B Entries for process cost system Preston \& Grover Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On July 1, Preston \& Grover Soap Company had the following inventories: Departmental accounts are maintained for factory overhead, which both have zero balances on July 1. Manufacturing operations for July are summarized as follows: Instructions 1. Journalize the entries to record the operations, identifying each entry by letter. 2. Compute the July 31 balances of the inventory accounts. 3. Compute the July 31 balances of the factory overhead accounts