Swifty uses a job order costing system the company applies overhead based on direct labor hours. At the beginning of the year, the company estimated that total manufacturing overhead costs would be $334,400 and that 20,900 direct labor hours would be worked.

1.The beginning balances in the inventory accounts were:

Raw Materials Inventory $7,900

Work in Process Inventory $26,300

Finished Goods Inventory $32,500

2. During the year, the company purchased raw materials costing $96,000. All purchases were made on account.

3.The production department requisitioned $99,000 of raw materials for use in production. Of those, 70% were direct materials and 30% were indirect materials.

4.The company used 20,100 direct labor hours at a cost of $15 per hour during the year (credit Wages Payable).

5.The company used 6,400 indirect labor hours at a cost of $11 per hour (credit Wages Payable).

6.The company paid $178,000 for insurance, utilities, and property taxes on the factory.

7.The company recorded factory depreciation of $39,900.

8.The company applied manufacturing overhead to inventory based on the 20,100 labor hours actually worked during the year

9.Products costing $660,000 were completed during the year and transferred to the Finished Goods Inventory.

10.During the year, the company sold products costing a total of $671,000.

11.The company closes under- and overapplied overhead to Cost of Goods Sold.

I need help preparing journal entries for each of the transactions just listed

Using the information in the entries, record the transactions in T-accounts for Raw Materials Inventory, Work in Process Inventory, Finished Goods Inventory, Manufacturing Overhead, and Cost of Goods Sold. Show the ending balances for all accounts.