please answer it step by step, i need to know how to do it

thanks

84. Selected accounts with some debits and credits omitted are presented as follows: Work in Proces Balance Direct materials Direct labor Factory overhead Aug. 1 275,000 Aug. 31 Goods finished 1 ,030,000 31 31 450,000 Factory Overhead Aug. 1-31 Costs incurred 145,000 ug. 1 3 1 Balance Applied 15,000 (30% of direct labor cost) If the balance of Work in Process at August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August