create T accounts for the following journal entry

Requirement 2 Cash Accounts Receivable Bal Bal Bal Bal Raw Materials Inventory Work-in-Process Inventory Bal Bal Bal Bal. Finished Goods Inventory Property Plant and Equipment Bal Bal. Bal Accumulated Depreciation Accounts Payable Bal Bal Bal. Bal Wages Payable Common Stock Bal. Bal. Bal. Retained Earnings Sales Revenue Bal Cost of Goods Sold Bal Manufacturing Overhead Selling and Administrative Expenses Bal Requirement 2, cont. Raw Materials Inventory subsidiary ledger: Raw Material Indirect Materials Bal Bal. Bal. Bal. Work-in-Process Inventory subsidiary ledger: Job 114 Job 115 Bal Bal. Bal Bal Finished Goods Inventory subsidiary ledger: Rosie V Rosie X Bal. Bal Bal Bal. Requirement 1 Date Accounts and Explanation Debit Credit $151,000 Accounts Receivable Collections $151,000 $32,000 Selling and Admin Expenses Cash $32,000 $35,000 Accounts Payable Cash $35,000 $29,600 $29,600 $8,700 $1,700 Raw Material Accounts Payable Work in Progress Manufacturing Overhead Raw Material Work in Progress Manufacturing Overhead Wages Payable 10,400 $22,600 $17,400 $40,000 $39,000 Wages Payable Cash $39,000 $3,100 $3,100 $11,300 $11,300 Manufacturing Overhead Accumulated Dep. Work in Progress (3800 + 18800) 50% Manufacturing Overhead Finished Goods Work in Progress Accounts Receivable Sales Revenue $45.900 $45,900 $114,000 $114,000 $45,900 COGS Finished Goods $45,900 $114,000 COGS Sales Revenue $114,000