Please help filling out the T accounts

Balance, May 1 Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 Work-in-Process Inventory-Cutting o(a) Transfer out to 57,000 8,000 36,000 13,000 Work-in-Process Inventory-Finishing 13,000 120,000 Transfer out to (b) 20,000 Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 21,000 30,000 Work-in-Process Inventory-Packaging Transfer out to Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 8,000 (d) (e) 11,000 13,000 12,000 24,000 Transfer out to Balance, May 1 Transfer in from Balance, May 31 Finished Goods Inventory 0 (6) (9) 3,000 Cost of Goods Sold Balance, May 1 Transfer in from Balance, May 31 (h) (0)