A. Purchased 20 million of erain on account B. Direct Material requititioned during the month, $19,237,725 C. Accrued direct labor amounting to 53,210,425 D. Applied Manulacturing overthead to work-in-grocess inventory, $9,502,543 Patt II. From the above, create a Work-in frocess acceunt Istine the following line items and the correct corresponding numbors: Beginning balance Direct Materials Direct Laber Mamutacturing Overtesed - Balante beforemonth-nd adjuntments 532,331,0da IV. Journalize the following "Process costing" transactions stated below. Part 1. A. Purchased 20 million of grain on account B. Direct Material requisitioned during the month, $19,237,725 C. Accrued direct labor amounting to $3,210,425 D. Applied Manufacturing overhead to work-in-process inventory, $9,602,543 Part II. From the above, create a Work-in-Process account listing the following line items and the correct corresponding numbers: Beginning balance Direct Materials