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Step-by-step build — 4 steps. Also available as a print sheet.
Attach the 1x3 divider pieces together to build the internal frame shape, working from the inside corners outward so there's always room for your fastening tool to reach. Use glue and 2" fasteners.
Attach the plywood bottom to the frame with 3/4" brad nails or staples and glue.
Attach the 1x4 pieces to the outside of the 1x3 divider frame with glue and 1-1/4" brad nails.
Trace a round template (a quart paint can works well) onto scrap 1x stock and cut out four wheels with a jigsaw. Sand until smooth, then drill a hole in the center of each.
Set the tray up on scrap 1x material to elevate it off the floor, then mark the wheel centers on the sides of the tray. Drill matching holes and install the wheels with the hex bolts, nuts, and washers, leaving them loose enough to spin freely.
Set the acrylic sheet on top of the finished tray — it simply rests in place, keeping supplies visible and dust-free while staying easy to lift off.