Please follow the t-account format given below

Munoz Manufacturing Company was started on January 1, Year 1, when it acquired $2,900 cash from the issue of common stock. During the first year of operation, $1,700 of direct raw materials was purchased with cash, and $1,050 of the materials was used to make products. Direct labor costs of $1,900 were paid in cash. Munoz applied $730 of overhead cost to the Work in Process account. Cash payments of $730 were were made for actual overhead costs. The company completed products that cost $2,500 and sold goods that had cost $1,920 for $2,900 cash. Selling and administrative expenses of $570 were paid in cash. Required Prepare T-accounts and record the events affecting Munoz Manufacturing. Include closing entries