Analyzing Manufacturing Cost Accounts Fire Rock Company manufactures designer paddle boards in a wide variety of sizes and styles. The following incomplete ledger accounts refer to transactions that are summarized for June: Materials Transaction Debit amount Transaction Credit amount June 1 Balance 29,700 June 30 Requisitions (A) June 30 Purchases 119,300 Work in Process Transaction Debit amount Transaction Credit amount June 1 Balance (B) June 30 Completed jobs (F) June 30 Materials (C) June 3