please solve all, will upvote. thank you

Problem 3-13 Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement [LO3-3] Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct materials): Inventory balances at the beginning and end of the year were as follows: The total manufacturing costs for the year were $685,000; the cost of goods available for sale totaled $735,000; the unadjusted cost of goods sold totaled $660,000; and the net operating income was $35,000. The company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Required: Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured) Prepare an income statement for the year. \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Superior Company } \\ \hline Direct materials: & & \\ \hline Beginning raw materials inventory & & 55,000 \\ \hline Add: Purchases of raw materials & & \\ \hline Total raw materials available & 324,000 & \\ \hline Less: Ending raw materials inventory & 34,000 & \\ \hline Raw materials used in production & & $290,000 \\ \hline Direct labor & & 30,000 \\ \hline Manufacturing overhead applied to work in process & & 365,000 \\ \hline Total manufacturing costs & & 685,000 \\ \hline & & \\ \hline & & 685,000 \\ \hline Less: Ending work in process inventory & & 23,000 \\ \hline Cost of goods manufactured & & $622,000 \\ \hline \end{tabular}