Please help complete the following T accounts. Thank you

Prahm Incorporated has provided the following data for August: Transactions: (1) Raw materials purchases (2) Raw materials used in production (all direct materials) (3) Direct labor (4) Manufacturing overhead costs incurred (5) Manufacturing overhead applied $67,000 $78,000 $77,000 $64,000 (6) Cost of units completed and transferred from Work in Process to Finished Goods $71,000 (7) Any overapplied or underapplied manufacturing overhead is closed to cost of Goods Sold ? (8) Finished goods are sold $294,000