Please, some helpw wiht the ones in red!

Cincinnati Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where the packaging is added at the beginning of the process. On July 1, Cincinnati Soap Company had the following inventories:

Finished Goods	$9,470
Work in ProcessMaking	3,680
Work in ProcessPacking	4,800
Materials	2,080

Departmental accounts are maintained for factory overhead, which both have zero balances on July 1.

Manufacturing operations for July are summarized as follows:

a.	Materials purchased on account		$117,960
b.	Materials requisitioned for use
		PhosphateMaking Department	$77,920
		PackagingPacking Department	27,100
		Indirect materialsMaking Department	3,050
		Indirect materialsPacking Department	1,090
c.	Labor used
		Direct laborMaking Department	$55,670
		Direct laborPacking Department	37,580
		Indirect laborMaking Department	10,780
		Indirect laborPacking Department	19,330
d.	Depreciation charged on fixed assets
		Making Department	$10,160
		Packing Department	8,390
e.	Expired prepaid factory insurance
		Making Department	$1,930
		Packing Department	770
f.	Applied factory overhead
		Making Department	$26,570
		Packing Department	29,350
g.	Production costs transferred from Making Department to Packing Department		$160,620
h.	Production costs transferred from Packing Department to Finished Goods		$252,790
i.	Cost of goods sold during the period		$253,720

Required:

1. Journalize the entries to record the operations, identifying each entry by letter. For a compound transaction, if an amount box does not require an entry, leave it blank.

Item Account Debit Credit Materials 117,96 Accounts Payable 117,96 Work in Process-Making Department Work in Process-Packing Department- Factory Overhead-Making Department- Factory Overhead-Packing Department- 77,920 27,100 3,050 1,090 Materials 10916l C. Work in Process-Making Department Work in Process-Packing Department- Factory Overhead-Making Department- Factory Overhead-Packing Department- Wages Payable 55,670 37,580 10,780 19,330 12336 Factory Overhead-Making Department- 10,160 Factory Overhead-Packing Department- 8,390 Acc umulated Depreciation 1770