Need help with the following accounting problem

Required information Problem 20-5AA FIFO: Process cost summary; equivalent units; cost estimates LO C3, C4, P4 [The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in one department. All direct materials are added at the beginning of the manufacturing process. Conversion costs are added evenly throughout the process. During May, the company completed and transferred 29,200 units of product to finished goods inventory. Its 4,400 units of beginning work in process consisted of $81,670 of direct materials and $759,792 of conversion costs. It has 3,100 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $661,230 of direct material costs and $3,168,528 of conversion costs were charged to production. Beginning work in process consisted of 4,400 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 29,200 units completed, 4,400 were from beginning work in process. The remaining 24,800 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. Problem 20-5A Part 2 2. Prepare the journal entry dated May 31 to transfer the cost of completed units to finished goods inventory. View transaction list Journal entry worksheet Record the transfer of goods to finished goods inventory. Note: Enter debits before credits. General Journal Debit Credit Date May 31 Record entry Clear entry View general journal