B Add Gap The Cost Cycle & Normal Job Order Cost System Surrent Direct Materials Assets Labtes Shareholder's Equity Surrent Sautel Income Statement Work in Process Finished Goods Vouchers Payable Common Sharts Retained Sarnings Cost of Sales dm Add d fah G cpc sepe E Accrued Parl Prepaid Expenses Factory O'h Contr Moulding Proration of over applied FOR bal 2 WIP FG Painting Cos Long Term Allowance for Dear Job Order Number 205 Moulding Painting Job Order Sub Ledger Direct Material Direct Machine Hours Factory Overhead Hours S Total Costa S C 0