I need help with the T accounts. I don't understand them.

Forest Components makes aircraft parts. The following transactions occurred in July. 1. Purchased $16,940 of materials on account. 2. Issued $16,770 in direct materials to the production department. 3. Issued $1,360 of supplies from the materials inventory. 4. Paid for the materials purchased in transaction (1) using cash. 5. Returned $2,080 of the materials issued to production in (2) to the materials inventory. 6. Direct labor employees earned $32,900, which was paid in cash. 7. Purchased miscellaneous items for the manufacturing plant for $17,260 on account. 8. Recognized depreciation on manufacturing plant of $35,700. 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 $434,200. Estimated overhead for the year was $425,516. The following balances appeared in the Inventory accounts of Forest Components for July. Beginning Ending Materials Inventory ? $12,590 Work-in-Process Inventory ? 10,550 Finished Goods Inventory $2,740 7,030 Cost of Goods Sold ? 74,900 Required: a. Prepare journal entries to record these transactions. b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction General Journal Debit Credit 1 16,940 Materials inventory Accounts payable 16,940 B 2 16,770 Work-in-processdirect materials Materials inventory 16,770 3 1,360 Manufacturing overhead control Materials inventory 1,360 D 4 Accounts payable 16,940 Cash 16,940 E 5 2,080 Materials inventory Work-in-processdirect materials 2,080 F 6 32,900 Work-in-processdirect labor Cash 32,900 G 7 17,260 Manufacturing overhead control Accounts payable 17,260 H H 8 35,700 Manufacturing overhead control Accumulated depreciation-plant 35,700 1 9 32,242 Work-in-process-overhead Applied manufacturing overhead 32,242 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 Work-In-Process Inventory Beg. bal. Beg. bal. 1. 16,940 5 2,080 Transferred to Finished Goods End, bal 19,020 End. bal. 0 Manufacturing Overhead Control Applied Manufacturing Overhead Beg. bal. Beg bal. End bal. 0 End. bal. 0 Accounts Payable Cash Beg. bal. Beg. bal. End. bal. 0 End bal. 0 Finished Goods Inventory Accumulated DepreciationProperty, Plant, and Equipment Beg. bal. Beg. bal. Goods completed Transfer to Cost of Goods Sold End, bal 0 End. bal. 0 Cost of Goods Sold Beg. bal. Goods completed End. bal. 0