How to make the T charts for the following accounts?

Hogwarts Manufacturing produces custom toy trains for use in malls. The company uses job-ordering costing. The inventory balances on January 1 were as follows: Hogwarts Manufacturing applies overhead cost to jobs on the basis of machine- hours worked. For the current year, the company estimated that it would work 75,000 machine-hours and incur $450,000 in manufacturing overhead cost. The following transactions were recorded for the year: Raw materials were purchased on account, $410,000. Raw materials were requisitioned for use in production, $380,000 ($360,000 direct materials and $20,000 indirect materials). The following costs were accrued for employee services: direct labor, $75,000; indirect labor, $110,000; sales commissions, $90,000; and administrative salaries, $200,000. Sales travel costs were $17,000. Utility costs in the factory were $43,000. Advertising costs were $180,000. Depreciation was recorded for the year, $350,000 (80% relates to factory operations, and 20% relates to selling and administrative activities). Insurance expired during the year, $10,000 (70% relates to factory operations, and the remaining 30% relates to selling and administrative activities). Manufacturing overhead was applied to production. Due to greater than expected demand for its products, the company worked 80,000 machine-hours during the year