\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Prepaid Expenses } \\ \hline Debi & & Credit \\ \hline \begin{tabular}{r} Beginning \\ Balance \\ (4/1) \end{tabular} & 18,000 & (i) \\ \hline \begin{tabular}{c} Ending \\ Balance \\ (4/30) \end{tabular} & 15,400 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Materials Inventory } \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline Beginning Balance (4/1) & 13,900 & & \\ \hline \multirow[t]{2}{*}{ (a) } & & 2,700 & \\ \hline & & & (b) \\ \hline Ending Balance (4/30) & 15,300 & & \\ \hline \multicolumn{4}{|c|}{ Finished Goods Inventory } \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline Beginning Balance (4/1) & 12,700 & & \\ \hline (e) & & & (f) \\ \hline Ending Balance (4/30)(g) & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|l|l|} \hline \multicolumn{4}{|c|}{ Work-in-Process Inventory } \\ \hline Beginning Balance (4/1) & 18,000 & & \\ \hline & 158,900 & & (e) \\ \hline & 106,600 & & \\ \hline & 84,100 & & \\ \hline Ending Balance (4/30) & 18,300 & & \\ \hline \multicolumn{4}{|c|}{ Cost of Goods Sold } \\ \hline Debit & & \\ \hline Beginning Balance (4/1) & 344,000 & & \\ \hline & 344,000 & & \\ \hline Ending Balance (4/30) & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Applied Overhead Control } & \multicolumn{4}{|c|}{ Manufacturing Overhead Control } \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline \multirow[t]{3}{*}{ Beginning Balance (4/1) } & & & & & 113,000 & & \\ \hline & & & (d) & & 2,700 & & \\ \hline & & & & & 29,500 & & \\ \hline \multirow[t]{2}{*}{ Ending Balance (4/30) } & & 0 & & & 16,000 & & \\ \hline & & & & & 2,600 & & \\ \hline & & & & \multirow{2}{*}{\multicolumn{4}{|c|}{ Accumulated Depreciation-Plant and Equipment }} \\ \hline \multicolumn{4}{|c|}{ Wages Payable } & & & & \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline \multirow[t]{3}{*}{ Beginning Balance (4/1) } & & 104,700 & & \multirow[t]{2}{*}{ Beginning Balance (4/1) } & & \multirow[t]{2}{*}{180,200} & \\ \hline & 144,600 & & (c) & & & & (h) \\ \hline & & 29,500 & & & & & \\ \hline \multicolumn{2}{|l|}{ Ending Balance (4/30) } & 95,900 & & \multicolumn{2}{|l|}{ Ending Balance (4/30) } & 196,200 & \\ \hline \multicolumn{4}{|c|}{ Accounts Payable-Material Suppliers } & \multicolumn{4}{|c|}{ Prepaid Expenses } \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline \multirow[t]{2}{*}{ Beginning Balance (4/1) } & & & & Beginning Balance (4/1) & 18,000 & & \\ \hline & & 87,900 & & & & & (i) \\ \hline Ending Balance (4/30) & & 87,900 & & Ending Balance (4/30) & 15,400 & & \\ \hline \end{tabular}