Refer to the data in Exercise 3.33. The following balances appeared in the accounts of Tuscarora Hardwoods for January before closing temporary accounts. During January, $32,925 was transferred from Finished-Goods Inventory to Cost of Goods Sold.

Beginning Ending Materialliinventonyiecsmest cetceuent eeeme ee $18,525 Work-in-ProCess INVENTOLY ..........000ccccseesseerreeeeeeen 4,125 Finished -GOoOdSiinventonyieme rss = eeeat e 20,750 $17,900 Required Prepare T-accounts to show the flow of costs during January from raw-material inventory purchases through cost of goods sold.