Clean the filing cabinet with trisodium phosphate. Spray the filing cabinet with the solution and wipe clean with a scrub sponge. Remove handles and any other hardware with a screwdriver. Remove the drawers.
Spray the metal filing cabinet with spray primer. Choose a primer formulated for metal. Apply primer in a thin, even coat. Spray in a steady back and forth motion, slightly overlapping each pass of the spray can. Apply two coats of primer. Let the primer dry.
Spray the filing cabinet with spray paint for metal. Apply the paint using the same technique used to apply the primer. Apply three to four coats of paint. Allow each coat to dry to the touch before applying the next layer. Let the final coat dry completely.
Turn over the filing cabinet. Hold the casters on the bottom of the cabinet. Mark the spots with a marker where the holes will be drilled to attach the casters.
Drill holes in the bottom of the filing cabinet with a standard twist bit. Match the size of the bit to the size of the bolt you will be using to attach the casters. Hold the casters in place. Slide a bolt through the mounting hole in the caster through the pre-drilled hole in the metal. Reach into the cabinet and attach a wing nut to the bottom of each bolt. Tighten to secure. Turn the cabinet over and rest it on the casters.
Measure the top of the filing cabinet. Add two inches to the length and width to allow for one inch of overhang. Set the cutting board on top of the filing cabinet. Drive screws from underneath the cabinet into the cutting board in each of the four corners. Choose a screw that is shorter than the depth of the cutting board so the screw head does not breach the board's cutting surface.
Attach metal towel racks or hooks to the side of the filing cabinet. Hold the rack on the side of the cabinet. Mark the spot where the screws will be inserted to attach the hardware. Drill a hole through the metal and attach the hardware with screws. Slide the drawers back into the filing cabinet.