Please explain how to write this in the horizontal model and the 3 other questions. Thank you!

Sample Problem (remember the "real" problem will be similar but could be presented differently. Lau and Lau, LLC (LL, LLC) builds swimming builds custom swimming pools in Boise, Idaho. LL, LLC uses material requisition forms and direct labor time tickets to trace direct materials and direct labor costs to specific jobs. Manufacturing overhead is applied to all jobs based on a percent of direct labor costs. At the beginning of the second month of operations, the company had the following balances: During the second month of operations (June 201XX), the company recorded the following transactions. a) Purchased $225,000 in raw materials. b) Issued the $150,000 of raw materials to production, of which $125,000 were direct materials. c) Recorded the following labor costs (paid in cash): - $60,000 in direct labor - $40,000 in construction supervisors' salaries - $26,000 in administrative salaries f) Applied manufacturing overhead to jobs using 175% of direct labor costs. g) Completed 16 pools at a total cost of $352,000. One (1) of these pools costing $22,000 is still waiting for final inspection and customer approval so the sale has not been finalized. h) Realized sales revenue of $525,000 on the sale of the 15 pools that were sold. i) Closed the Manufacturing Overhead account balance to Cost of Goods sold. Required Questions: 1) Draw the following t-accounts or columns and enter their beginning balances: Raw Materials, WIP. Finished Goods, MOH, COGS (if you find it helpful to draw SG\&A Sales Revenue, and Cash that is okay but not required). 2) Record the transactions listed above and calculate the ending balances for all accounts. 3) How much is manufacturing overhead over or underapplied? 4) What is the adjusted ending balance for Cost of Goods Sold