A selected list of accounts used by Cline Manufacturing Company follows: Code Code A Cash F Accounts Payable B Accounts Receivable G Factory Labor C Raw Materials Inventory H Manufacturing Overhead D Work In Process Inventory I Cost of Goods Sold E Finished Goods Inventory J Sales Revenue Cline Manufacturing Company uses a job order system and maintains perpetual inventory records. Instructions Place the appropriate code letter in the columns indicating the appropriate account(s) to be debited and credited for the transactions listed below.