A painting company uses job costing. Details of the three jobs worked on during the month of December are: Opening work-in-progress Direct materials in the period Direct labour in the period Job AB K 227,600 46,200 121,250 Job CD K 31,900 116,600 105,200 Job EF K 143,350 76,950 Overheads are absorbed at 60% of prime cost in each month. Jobs CD and EF remained incomplete at the end of the month. Required: Prepare the job accounts for each of the three jobs, showing the value of closing work-in- progress or finished goods.