need help with

On December $31,$ journalize the following transactions. Note that expenses $($b$),($c$),$ and $($d$)$ were paid in cash.

a$.$ One month$$s depreciation on equipment

b$.$ One month$$s payroll for all employees

c$.$ One month$$s rent of $$1,500$

d$.$ One month$$s factory utilities of $$1,275$

If an amount box does not require an entry, leave it blank.

Dec. $31$

Factory Overhead

Wages Expense

Wages Payable

Cash

Accumulated Depreciation$-$Equipment

$"$On December $31,$ prepare the journal entry to dispose of the balance in the factory overhead account. If an amount box does not require an entry, leave it blank."

and what is the final question "costs of goods sold"