Adams Company is a manufacturer that completed numerous transactions during the month, some of which are shown below:
a. Manufacturing overhead costs incurred on account, $80,000.
b. Depreciation was recorded for the month, $35,000 (80% related to factory equipment, and the remainder related to selling and administrative equipment).
c. Prepaid insurance expired during the month, $2,500 (75% related to production, and 25% related to selling and administration).
d. Applied $115,000 of manufacturing overhead to production during the month.
e. Closed $5,125 of over applied overhead to cost of goods sold.
Required:
The table shown below includes a subset of Adams Company's balance sheet accounts. Record each of the above transactions using the accounts that are given. If a transaction increases an account balance, then record the amount as a positive number. If it decreases an account balance, then record the amount in parentheses.

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Accounts Retained Payable Earnings Work in Manufacturing Prepaid PP&E Transaction Process Overhead Expenses (net a. b. C. d. e.