A job order cost sheet for Sheridan Company is shown below.

$\backslash$table$[[$Job No$.92,,,$For $2,000$ Units$],[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Beg$.$ bal. Jan. $1,7,000,7,000,4,900],[8,7,000,,],[12,,7,000,5,600],[25,2,300,,],[27,,4,000,]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$16,300.$Then prepare summary entries at January $31$ to record the current year's transactions pertaining to job no$\mathrm{.}92$