Here is requirement "a" in more detail, hopefully it makes more sense:

Requirement a. Use the T-accounts to trace the cost flow.

Complete the Raw Materials Inventory, Work in Process Inventory, Finished Goods Inventory, and Manuacturing Overhead T-accounts by entering amounts along with appropriate posting reference descriptions to the proper side of the accounts. Enter the beginning balance (along with the appropriate posting reference) on the first line of each account, and the ending balance (along with the appropriate posting reference) on the last line of each account. Note that the 0 beginning and ending balances of the Manufacturing Overhead account has been entered for you.

Heir Manufacturers is a manufacturer. Heir selected account balances for the company as of January 1,2022, were as follows: View the selected beginning account balances. During the month of January, Heir Manufacturers had the following transactions: On January 31, 2022, the respective inventory balances were as follows: Selected Beginning Balances View the ending inventory account balances. Manutacturing Uverhead account has been entered tor you. Transactions - Salaries: $6,800. Of this amount, $2,100 is selling and administrative; the rest is for production as follows: $2,700 for direct labor, $2,000 for indirect labor. - Prepaid rent expired (was used up): $1,820 relates to factory rent, $780 is administrative. - Depreciation: $1,000;$900 relates to the machinery in the factory. - Purchases of raw materials on credit: $13,000; includes $11,000 for direct materials and $2,000 for indirect materials. - Sales of finished goods for the month, all on credit: $39,800. - Payment of accounts payable: $11,000. - Collection of accounts receivable: $43,800. - Issued to production: $12,100; includes $10,500 for direct materials and $1,600 for indirect materials. - Transferred to finished goods: the completed units. - Recorded the sales and the cost of goods sold. Ending Inventory Requirements a. Use the T-accounts to trace the cost flow. b. Prepare an income statement for the month of January 2022 , as well as a cost of goods manufactured schedule