I'm looking for an explanation for this problem. I don't fully understand how to use T-accounts. Thank you.

The following partially completed Taccounts summarize transactions for Faaberg Corporation during the year: RamI Materials Beg 331 5,299 9,499 5,499 The direct labor cost was: Hark in Process Beg 331 4,399 22,499 6,488 8 , 739 Multiple Choice 8,599 Finished Goods 0 $13700 Beg Bal 2,499 29,999 22,499 Manufacturing Overhead 3,999 9,599 $20,600 3,799 3,499 29,699 Beg Bal 2,799 12,499 Cost of Goods Sold $11300 Beg 331 26,609 0 Hages 8: Salaries Payable 0 $8,700 O