Cart on Wheels

wheels
wood glue
nail gun
poplar lumber
luan plywood
lag screws
220-grit sandpaper
drill
tack cloth (or rags)
primer and paint or stain

Steps:

1. Determine the desired size of the openings and cut the two sides, top, bottom and the two inner shelves.
Use wood glue and nails to put the structure together. Attach the sides to the top and bottom, and then slide the shelves in and secure them from the sides.
2. Cut the luan plywood to size for the back and nail it in place.
3. Screw the wheels to the bottom at each corner. Sand the entire piece and remove the dust with a tack cloth or damp rag.
4. Paint or stain as desired and let dry.