please use t accounts

Directions: Arrange the below accounts in the cost flow order. by creating t accounts. Put the given numbers in the correct t accounts. Determine the unknown numbers, and the ending balance for each t account. Indicate whether factory overhead is overapplied or underapplied. Close out the overapplied or underapplied factory overhead to Cost of Goods Sold. \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Factory Overhead } \\ \hline Factory Overhead is applied based on direct labor costs. \\ \hline Estimated Factory Overhead & 2,500,000 \\ \hline Estimated Direct Labor Costs & 2,000,000 \\ \hline Actual Other Factory Overhead & 914,500 \\ \hline Actual Indirect Materials Used & 206,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Finished Goods Inventory } \\ \hline Beginning Balance & 600,000 \\ \hline Transferred In & Unknown \\ \hline Transferred Out & Unknown \\ \hline Ending Balance & Unknown \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Materials Inventory } \\ \hline Beginning Balance & 3,205,000 \\ \hline Purchases & Unknown \\ \hline Direct Materials Used & 1,240,000 \\ \hline Indirect Materials & Unknown \\ \hline Ending Balance & 1,948,760 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Work in Process Inventory } \\ \hline Beginning Balance & 100,000 \\ \hline Direct Materials & Unknown \\ \hline Direct Labor & Unknown \\ \hline Factory Overhead & Unknown \\ \hline Transferred Out & 4,200,000 \\ \hline Ending Balance & Unknown \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Cost of Goods Sold } \\ \hline Beginning Balance & 45,000 \\ \hline Transferred In & 2,785,000 \\ \hline Ending Balance & Unknown \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Wages Payable } \\ \hline Total Wages Payable & 4,578,600 \\ \hline Direct Labor & Unknown \\ \hline Indirect Labor & 1,813,600 \\ \hline \end{tabular}