heres the needed information for the T-accounts

Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs on the basis of direct labor- hours. Its predetermined overhead rate was based on a cost formula that estimated $382.500 of manufacturing overhead for an estimated allocation base of 850 direct labor-hours. The following transactions took place during the year: a. Raw materials purchased on account, $300,000 b. Raw materials used in production (all direct materials). $285,000. c. Utility bills incurred on account, $79,000 (80% related to factory operations, and the remainder related to selling and administrative activities). d. Accrued salary and wage costs: Direct labor (958 hours) Indirect labor Selling and administrative salaries $ 330, see $ 110, see $ 210,000 e. Maintenance costs incurred on account in the factory, $74,000 f. Advertising costs incurred on account, $156,000. g. Depreciation was recorded for the year, $92,000 (80% related to factory equipment, and the remainder related to selling and administrative equipment). h. Rental cost incurred on account, $117.000 (85% related to factory facilities, and the remainder related to selling and administrative facilities). L Manufacturing overhead cost was applied to jobs, $_? J. Cost of goods manufactured for the year, $970,000. k Sales for the year (all on account) totaled $2,200,000. These goods cost $1,000,000 according to their job cost sheets. The balances in the inventory accounts at the beginning of the year were: Raw Materials Work in Process Finished Goods $ 50,000 $ 41,600 $ 80,000 Accounts Receivable Sales Beg. Bal. Beg Bal. I 2.200.000 2,200,000K. End. Bal. 2.200,000 2.200,000 Raw Materials Cost of Goods Sold Bea Bal 300,000 285,000 b. Le 2 l 21. 30 End. Bal. 100 mm 1 ST 6 TIL Work in Process Manufacturing Overhead Beg. Bal. IN NNNN End. Bal. Finished Goods Advertising Expense Beg. Bal. - - End. Bal. Animated nonverbation