AMSA company uses a job-order costing system. The following data relate to the just completed month's operations.

Beginning balance in Work in Process

$13,000

(1)Raw materials purchased with cash

$52,000

(2)Direct materials requisitioned for use in production

$25,000

(3)Indirect materials requisitioned for use in production

$19,000

(4)Direct labor wages incurred and paid in cash

$28,000

(5)Indirect labor wages incurred and paid in cash

$10,000

(6)Other manufacturing overhead costs incurred and paid in cash

$7,000

(7)Manufacturing overhead costs applied to jobs

$31,000

(8)Cost of jobs completed and transferred from Work in Process to Finished Goods

$20,000

Post the above transactions to the T-accounts below.

Cash

Accounts Payable

Sales

BEG

200,000

AccountsReceivable

Salaries & Wages Payable

Cost of Goods Sold

RawMaterials

Property Taxes Payable

Depreciation Expense

Work in Process

Notes Payable

Salaries Expense

BEG

13,000

13,000

BEG

Finished Goods

Utilities Expense

Accumulated Depreciation

Sales Commission Expense

Manufacturing Overhead

AdvertisingExpense

Contributed Capital

200,000

BEG