BEGINNING TRIAL BALANCE (JAN 1)
Cash		28,800
AR		64,000
RAW MATERIALS		40,000
WIP		51,200
FGI		96,000
PP INSURANCE		8,000
Plant and equip		640,000
acc. Depreciation		236,800
AP		114,000
Sal and Wages Payable		4,800
Capitol Stock		400,000
Retained Earnings		142,400

Account		DR	CR
Raw Materials Inv		288,000
Accounts Payable			288,000
Work-in-Process Inv		304,000
Raw Materials Inv			304,000
MOH		91,200
Accounts Payable			91,200
WIP Inv		320,000
MOH		144,000
Selling/ Admin Sal Exp		192,000
S&W Payable			656,000
MOH		4,800
Insurance Expense		1,600
Prepaid Insurance			6,400
MOH		25,600
Property Tax Payable			25,600
Advertising Expense		240,000
Accounts Payable			240,000
Dep Exp		64,000
MOH		16,000
Acc. Dep.			80,000
MOH		48,000
Sales Comission Exp		28,800
Accounts Payable			76,800
WIP Inv		5,760
MOH			5,760
FGI		1,016,000
WIP Inv			1,016,000
1) Accounts Receivable		1,600,000
Sales			1,600,000
2) COGS		1,040,000
FGI			1,040,000
Cash		1,520,000
Accounts Receivable			1,520,000
AP		659,200
Salaries Payable		105,600
Cash			764,800

Can someone help explain how to do the t-accounts from the journal entries based off the beginning trial balances, thanks.