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Antioch Company makes eBook readers. The company had the following amounts at the beginning of 2018: Cash, $673,000; Raw Materials Inventory, $65,000; Work in Process

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Antioch Company makes eBook readers. The company had the following amounts at the beginning of 2018: Cash, $673,000; Raw Materials Inventory, $65,000; Work in Process Inventory, $30,000; Finished Goods Inventory, $61,000; Common Stock, $595,000; and Retained Earnings, $234,000. Antioch experienced the following accounting events during 2018. Other than the adjusting entries for depreciation, assume that all transactions are cash transactions. 1. Paid $25,000 of research and development costs. 2. Paid $47,000 for raw materials that will be used to make eBook readers. 3. Placed $102,000 of the raw materials cost into the process of manufacturing eBook readers. 4. Paid $78,000 for salaries of selling and administrative employees. 5. Paid $104,000 for wages of production workers. 6. Paid $152,000 to purchase equipment used in selling and administrative offices 7. Recognized depreciation on the office equipment. The equipment was acquired on January 1, 2018. It has a $12,000 salvage value and a seven-year life. The amount of depreciation is computed as [(Cost - salvage) - useful lifel. Specifically, ($152,000-$12,000) + 7 $20,000. 8. Paid $102,000 to purchase manufacturing equipment. 9. Recognized depreciation on the manufacturing equipment. The equipment was acquired on January 1, 2018. It has a $25,000 salvage value and a seven-year life. The amount of depreciation is computed as [(Cost-salvage) + useful life). Specifically, ($102,000 - $25,000) + 7 = $11,000. 10. Paid $53,000 for rent and utility costs on the manufacturing facility. 11. Paid $73,000 for inventory holding expenses for completed eBook readers (rental of warehouse space, salaries of warehouse personnel, and other general storage cost). 12. Completed and transferred eBook readers that had total cost of $248,000 from work in process inventory to finished goods. 13. Sold 940 eBook readers for $438,000. 14. It cost Antioch $206,800 to make the eBook readers sold in Event 13. Required information Stockholders' Equity Event Raw No. Cash Assets Work in Finished Process Inventory Goods 30,000 + 61,000 Office Furniture Materials Revenue Manufacturing - Common Equipment Stock 595,000 + Retained Earnings 234,000 673,000 + 65,000+ - - 111 TI 11111111 + + 11 - - - 4 1 1 IN 17 TTTTTTTTTTTTT 1 TI TTTTTTTT X 11. / / 13. +7 Total 673,000 + 65,000 + 30,000+ 61,000+ ol 0 = 595,000 + 234,000 0 Stockholders' Equity Income Statement Statement of Cash Flow fice Revenue - Expense = Net Income fiture Manufacturing - Common Equipment Stock 595,000 + Retained Earnings 234,000 + POOPOOOOOOOOOO 595,000 234,000

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