30. For the information below, find the balance in the raw materials account, the work in process account, the finished goods account, and cost of goods sold. Entry information: - Purchased raw materials on account- $96,000 - Incurred factory labor- $75,000 - Charged direct labor to job X43-\$68,000 - Charged direct materials to job X43 - \$82,000 - Incuirred manufacturing overhead on account$38,000 - Recorded the remaining factory labor as indirect labor - Recognized depreciation on factory equipment$11,000 - Charged overhead to job X43 at 80% of direct labor cost - Recorded completion of job 43 - Recorded cost of sales for job X43 - Recorded revenue from sale of job X43 on account - $330,000 - Assume total actual overhead was $560.000 and total applied overhead was $547,000 for the year. Record the entry to close the manufacturing overhead account