please give answer by using a journal entries

Lotus company uses a job-order costing system a predetermined overhead rate based on machine hours Estimated overhead = $50,000 Estimated activity (MH] =8000 hours The following information pertains to December of the current year Job 77 Job 79 Job 73 Total 1200 800 650 2650 DM cost DL cost MH 400 250 1650 1000 300 200 100 600 Actual overhead cost incurred in December =$5000 The overhead cost are Account payable =$ 3500 Depreciation of building =$1500 REQUIRED 1. Compute PR using machine hours as the cost driver 2. Prepare the journal entries to record activity for december 3. Determine the cost associated with each job 4. Did they underapply or overapply overhead cost 5. Journal entry to close overapplication or underapplication of cost