T-account:

Debit Inventory Credit

Debit Accounts payable Credit

Debit Work in progress-M product Credit

Debit Utility expense Credit

Debit Raw material Credit

Debit Wages payable Credit

Debit Cash Credit

Debit Allowance for doubtful debts Credit

Debit Bad debts Credit

Debit Sales Credit

Debit Common stock Credit

Debit Dividend payable Credit

Debit Finished goods-M product Credit

t-account