please help T accounts

Exercises xercise 26-1 Objective: To record transactions for materials in a job order cost accounting system The following transactions relating to materials occurred this month: (a) Purchased raw materials on credit, $98,000. (b) Returned $6,000 of the raw materials purchased in transaction (a), receiving cred (c) Purchased $20,000 of raw materials for cash (d) Issued $88,900 of materials to production, of which $64,500 were direct material Directions: Record each of these transactions in T accounts. Then, calculate the balan of the Raw Materials Inventory account after all transactions have been recorded. Exercise 26-2 Objective: To record labor transactions in a job order cost accounting system he following transactions relate to labor costs: (a) Paid the January payroll: gross pay, $150,000; FICA-OASDI tax, 6.2%; FICA- HI tax, 1.45%; federal withholding taxes, 25%. (b) Distributed the January payroll: direct labor, $87,000; indirect labor, $33,000; sales salaries, $15,000; office salaries, $15,000. (c) Recorded employer's January payroll taxes on the factory labor: FICA rates are the same as those imposed on employee's wages; deducted from the employees' wages; federal unemployment tax, 0.8%; state unemployment tax, 2.7%. Directions: Record these transactions in T accounts. Accounting for Decision Making and Manufacturing Operations