) At the beginning of the year, Barrington Manufacturing had the following account balances:

Work-in-Process Inventory

2,000

Finished Goods Inventory

8,000

Manufacturing Overhead

0

The following additional details are provided for the year:

Direct materials placed in production	$80,000
Direct labor incurred	190,000
Manufacturing overhead incurred	300,000
Manufacturing overhead allocated to production	295,000
Cost of jobs completed	500,000

Write the journal entries and calculate the ending balances (you may use T accounts) for Work-in-Process Inventory, Finished Goods Inventory, and Manufacturing Overhead accounts (unadjusted).

Please show all work!