So I'm almost done completing my project. However, I need help with the last three. Can someone please help me to do the general ledger? Thank you!

can someone help me do the adjusting entries in a general ledger? im having trouble to doing an entry on "close out underapplied/overapplied factory over head to cost of goods sold"

END OF PART 2 U o 31 Adjusting Entries: Jan. 31 Insurance expired during January: Factory (debit Factory Overhead) $2,528.00 Selling 112.50 General 737.60 31 Office supplies inventory as of January 31, $2,900 31 Depreciation for the month: 5 Factory equipment (debit al Factory Overhead) $1,584.00 11 Office equipment.. 799.40 ed re Amortization of patents for Dit January (debit Factory Overhead) $750.00 nd 31 Property tax accrued for the month: ate Factory (debit Factory Overhead) $925.00 of General 234.52 ax 31 Close out underapplied /overapplied edit Factory Overhead to Cost of Goods Sold. 31 Based on past experience, Hydro Paddle for Boards, Inc. estimates that $14,670.00 is a ory reasonable balance for the January 31 ad balance in the Allowance for Doubtful Accounts. xes 31 CA Income tax is based on 40% of income before tax. Accrue income tax owed by te eral debiting Income Tax Expense and crediting Income Tax Payable for $16.750.11. 15 15 no the CHART OF ACCOUNTS General Ledger Assets (110-199) Revenues (410-499) Current Assets 410 Sales 110 Cash 111 Accounts Receivable Expenses (501-599) 112 Allowance for Doubtful Accounts 501 Cost of Goods Sold 121 Direct Materials 511 Factory Overhead 122 Indirect Materials and Factory Supplies 512 Advertising Expense-Print 123 Work in Process 513 Advertising Expense-Internet 124 Finished Goods 514 Electricity Expense 131 Prepaid Insurance 515 Insurance Expense--Selling 132 Office Supplies 516 Insurance Expense-General Fixed Assets 517 Sales Salaries Expense 161 Factory Equipment 518 Officers' Salaries Expense 162 Accumulated Depreciation-Factory Equipment 519 Office Salaries Expense 163 Office Equipment 520 Depreciation Expense-Office Equipment 164 Accumulated Depreciation--Office Equipment 521 Office Supplies Expense Intangible Assets 522 Payroll Taxes Expense-General 171 Organization Costs 523 Postage Expense-General 172 Patents 524 Property Tax Expense 525 Rent Expense-General Liabilities (210-299) 526 Telephone Expense 210 Accounts Payable 527 Travel and Entertainment Expense 211 Salaries Payable 528 Uncollectible Accounts Expense 221 Employees' Income Tax Payable 599 Miscellaneous Expense 222 FICA Tax Payable Other Income and Expense (610-699) 223 Federal Unemployment Tax Payable 610 Interest Income 224 State Unemployment Tax Payable 611 Other Income 225 Property Tax Payable Income Tax Payable 612 226 Interest Expense 613 Other Expense Stockholders' Equity (310-399) Income Tax Expense 710 Income Tax Expense 310 311 312 313 Common Stock ($10 Par) Paid-In Capital in Excess of ParCommon Stock Retained Earnings Income Summary