Please explain how to create the T-accounts

Requirement 1. Prepare summary journal entries. Omit explanations. (Enter all amounts in thousands. Record debits first, then credits. Explanations are not required.) a. Direct materials purchased for cash, $450. Journal Entry Accounts Debit Credit 3. Direct-Materials Inventory 450 Cash 450 b. Direct materials issued and used, $400. Journal Entry Accounts Debit Credit b. Work-in-Process Inventory 400 Direct-Materials Inventory 400 c. Labor used directly on production, $120. Journal Entry Accounts Debit Credit C. Work-in-Process Inventory 120 Accrued Payroll 120 d1. Indirect labor-$40, d2. Depreciation of plant and equipment-$80, d3. Miscellaneous factory overhead-$20 For purposes of this problem, combine the items in part d as "overhead incurred." Journal Entry Accounts Debit Credit d. Factory Department Overhead Control 120 Various Accounts 120 e. Overhead applied: 190%% of direct labor. Journal Entry Account Debit Credit Work-in-Process Inventory 228 Factory Department Overhead Control 228f. Cost of production completed, $828. Journal Entry Accounts Debit Credit f . Finished Goods Inventory 628 Work-in-Process Inventory 628 g. Cost of goods sold, $408. Journal Entry Accounts Debit Credit g. Cost of Goods Sold 408 Finished Goods Inventory 408 Requirement 2. Show the T-accounts for all inventories, Cost of Goods Sold, and Factory Department Overhead Control. Compute the ending balances of the inventories. Do not adjust for underapplied or overapplied factory overhead. (Enter amounts in thousands.) Use the transaction letter references given in the data to post the events to the T-accounts below. Direct-Materials Inventory Work-in-Process Inventory Finished Goods Inventory Bal Bal Bal Bal Bal Bal Factory Dept. Overhead Control Cost of Goods Sold