Accounting records for Antoinette Designs $($AD$)$ for November show the following $($each entry is the total of the actual entries for the account for the month$)$:

$\backslash$table$[[$Account Titles,Debit,Credit$],[$Work$-$in$-$Process Inventory $($Direct Labor$),7,200,],[$Wages Payable,$122,130,7,200],[$Direct Materials Inventory,$136,800,122,130],[$Accounts Payable,,$136,800$