only need help with the COGS T chart (everything else is correct) and requirement 2 please :)

Exercise 3-2 (Algo) Prepare T-Accounts [LO3-2, LO3-4] Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $76,400 in raw materials were purchased for cash. b. $71,100 in raw materials were used in production. Of this amount, $65,500 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $151,000 were incurred and paid. Of this amount, $134,400 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $126,600 were incurred and paid. e. Manufacturing overhead of $127,800 was applied to production using the company's predetermined overhead rate. f. All of the jobs in process at the end of the month were completed.. g. All of the completed jobs were shipped to customers. h. Any underapplied or overapplied overhead for the period was closed to Cost of Goods Sold. Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. ces Beginning Balance Ending Balance To Debit Beginning Balance b C Ending Balance Debit Ending Balance Debit Beginning Balance [b. C. d 0 Work in Process 0 65,500 134,400 127,800 0 5,600 16,600 126,600 21,000 Credit 76,400 a 151,000 c 126,600 d Manufacturing Overhead- 354,000 Credit 327,700 Credit 127,800 e Beginning Balance la Ending Balance Debit Ending Balance Beginning Balance Debit Ending Balance Debit Beginning Balance h Raw Materials 0 76,400 5,300 Finished Goods o 327,700 327,700 Cost of Goods Sold 327,700 327,700 Credit 71,100 b Credit Credit