\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Finished Goods Inventory } \\ \hline \multicolumn{2}{|c|}{ Debit } & Credit \\ \hline Beginning balance & & \\ \hline Goods completed & & \begin{tabular}{l} Transfer to Cost \\ of Goods Sold \end{tabular} \\ \hline Ending balance & 0 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Cost of Goods Sold } \\ \hline Debit & & Credit \\ \hline Beginning balance & & \\ \hline Finished Goods Inventory & & \\ \hline Ending balance & 0 & \\ \hline \end{tabular} Required A Required B \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Materials Inventory } & \multicolumn{3}{|c|}{ Work-in-Process Inventory } \\ \hline \multicolumn{2}{|c|}{ Debit } & Credit & \multicolumn{2}{|c|}{ Debit } & Credit \\ \hline Beginning balance & 33,800 & & Beginning balance & & \\ \hline 3. & & & & & Finished \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline Ending balance & 33,800 & & & & \\ \hline & & & Ending balance & 0 & \\ \hline \end{tabular} Barker Products is a job shop. The following events occurred in September: 1. Purchased $13,700 of materials on account. 2. Issued $15,200 in direct materials to the production department. 3. Purchased $11,700 of materials on account. 4. Issued $935 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $19,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $23,400, which were credited to Wages Payable. 8 . Issued $1,335 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $23,400 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,300. The following balances appeared in the accounts of Barker Products for September