Beginning	Ending
Raw Materials	$31,500	$45,500
Manufacturing Supplies	$3,500	$7,000
Office Supplies	$1,750	$2,625
Work in Process	$87,500	$64,750
Finished Goods	$52,500	$61,250

Other Accounts needed: Cost of Goods Sold, Cash, Accumulated Depreciation, Period Costs, Overhead and Revenue

Purchased Raw materials for Cash	$157,500
Purchased manufacturing supplies for cash	$7,875
Purchased office supplies for cash	$4,375
Received cash for sales	$875,000
Paid cash for direct labor charges	$201,250
Paid Sales Commissions	$105,000
Recorded Plant Depreciation	$33,250
Recorded Office Depreciation	$14,000
Paid Cash for Delivery Charges	$12,000
Applied overhead to Work in process	$56,350
Paid factory utilities	$15,000
Adjusting Entries:
Record Raw Material Used
Record Office Supplies Used
Record Manufacturing Supplies Used