Hello, can you explain how to do part B?

The following inventory information is available for Ricci Manufacturing Corporation for the year ended December 31, 2019: Beginning Ending Inventories: Raw materials Work in process Finished goods Total $17,000 9,000 11,000 $37,000 $19,000 14,000 8,000 $41,000 In addition, the following transactions occurred in 2019: 1. 2. 3. Raw materials purchased on account, $75,000. Incurred factory labor, $80,000, all is direct labor. (Credit Factory Wages Payable). Incurred the following overhead costs during the year: Utilities $6,800, Depreciation on manufacturing machinery $8,000, Manufacturing machinery repairs $9,200, Factory insurance $9,000 (Credit Accounts Payable and Accumulated Depreciation). Assigned $80,000 of factory labor to jobs. Applied $36,000 of overhead to jobs. 4. 5. (b) Reproduce the manufacturing cost and inventory accounts. Use T-accounts. (Post entries in the order of journal entries presented in the previous question.) Raw Materials Inventory 17,000 73.000 (1) > 75,000 Bal. 19,000 Finished Goods Inventory 11,000 3,000 Bal. 8,000 Manufacturing Overhead 33.000 (5) 36,000 Work in Process Inventory 9,000