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Beg. Bal. g. Accounts Receivable 0 1,490,000 End. Bal. 1,490,000 Work in Process-Refining Department Beg. Bal. 32,800 a. 149,600 652,000 d. b. 64,200 C.

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Beg. Bal. g. Accounts Receivable 0 1,490,000 End. Bal. 1,490,000 Work in Process-Refining Department Beg. Bal. 32,800 a. 149,600 652,000 d. b. 64,200 C. 479,000 End. Bal. 73,600 Finished Goods Beg. Bal. 24,000 b. 740,000 End. Bal. 74,000 690,000 g.

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