I need help on how to calculate the beginning balances of materials inventory and WIP inventory

Forest Components makes aircraft parts. The following transactions occurred in July. 1. Purchased $16,920 of materials on account. 2. Issued $16,900 in direct materials to the production department. 3. Issued $1,220 of supplies from the materials inventory. 4. Paid for the materials purchased in transaction (1) using cash. 5. Returned $2,010 of the materials issued to production in (2) to the materials inventory. 6. Direct labor employees earned $31.900, which was paid in cash. 7. Purchased miscellaneous items for the manufacturing plant for $17,360 on account. 8. Recognized depreciation on manufacturing plant of $35.100. 9. Applied manufacturing overhead for the month. Forest uses normal costing. It applies overhead on the basis of direct labor costs using an annual, predetermined rate. At the beginning of the year, management estimated that direct labor costs for the year would be $435.400. Estimated overhead for the year was $404,922. The following balances appeared in the inventory accounts of Forest Components for July. Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning P P $ 2, 782 P Ending $12, 450 10, 510 6 940 73,822 NO Transaction General Journal Debit Credit 1 16,920 Materials inventory Accounts payable 16.920 B 2 16,900 Work-in-process direct materials Materials inventory OS 16.900 c 3 1.220 M Manufacturing overhead control Materials inventory 1.220 D 4 Accounts payable 16,920 Cash 16,920 E 5 Materials inventory 2,010 Work-in-process-direct materials 2.010 F 6 31.900 Work-in-process-direct labor Cash 31.900 G 7 17 360 Manufacturing overhead control Accounts payable 17.360 H 8 35,100 Manufacturing overhead control Accumulated depreciation-plant 35.100 1 9 29,667 Work-in-process-overhead Applied manufacturing overhead 29,667 Required B Required A Required B Prepare T-accounts to show the flow of costs during the period from Materials Inventory through cost of Goods Sold. Materials Inventory Beg ball Work-In-Process Inventory 02 0 1 16.920 Beg bal. 2. 16.900 2 16,900 15 2,010 1.220 3. 6 31,900 2.010 5. Transferred to 77,960 Finished Goods 07 0 9 0 810 29,667 End bal 0 0 End bal. 1.503 Beg bal Beg bal. 3 Manufacturing Overhead Control 0 0 1.220 0 17,360 0 35.100 0 Applied Manufacturing Overhead 0 OV OM 29,6679 0 W 0 29,667 7 8 End, bal 0 O End bal 53,680 Accounts Payable Cash 0 0 Beg bal 4 Beg bal O 0 16.920 1 0 4 16,920 31.900 7 0 6 0 0 16.920 17,360 0 17,360 0 0 End bal End ball 48.820 Accumulated Depreciation Property, Plant, and Equipment Beg bal. 0 0 Beg bal. Finished Goods Inventory 2,780 Transfer to 77 9602 73 Ron Cast of Gonde n. 62 35 10 8 Goods comnleter