\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Materials Inventory } & \multicolumn{3}{|c|}{ Work-in-Process inventory } \\ \hline \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|c|}{ Crodit } & \multicolumn{2}{|l|}{ Debit } & Credit \\ \hline Beginning Balance (4/1) & 13,300 & & & Beginning Balance (4/1) & 17,400 & \\ \hline \multirow[t]{3}{*}{ (a) } & & 2,100 & & & 158,300 & (e) \\ \hline & & & (b) & & 106,000 & \\ \hline & & & & & 83.500 & \\ \hline Ending Balance (4/30) & 14,700 & & & Ending Balance (4/30) & 17,700 & \\ \hline \multirow{2}{*}{\multicolumn{4}{|c|}{ Finished Goods Inventory }} & & & \\ \hline & & & & \multicolumn{3}{|c|}{ Cost of Goods Sold } \\ \hline \multicolumn{2}{|l|}{ Dobit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|l|}{ Dobit } & Credit \\ \hline BeginningBalance(4/1)(0) & 12,100 & & (1) & & 343,400 & \\ \hline Ending Balance (4/30)(9) & & & & Ending Balance (4/30) & 343,400 & \\ \hline & & & & & & \\ \hline \multicolumn{4}{|c|}{ Applied Overhead Control } & \multicolumn{3}{|c|}{ Manufacturing Overhead Control } \\ \hline \multicolumn{2}{|l|}{ Dobit } & \multicolumn{2}{|c|}{ Crodit } & \multicolumn{2}{|l|}{ Dobit } & Credit \\ \hline \multirow[t]{3}{*}{ Boginning Balanco (4/1) } & & & & & 112,400 & \\ \hline & & & (d) & & 2,100 & \\ \hline & & & & & 28,900 & \\ \hline \multirow[t]{2}{*}{ Ending Balance (4/30) } & & 0 & & & 15,700 & \\ \hline & & & & & 2,300 & \\ \hline \end{tabular} The following T-accounts for the Fitzpatrick Company represent April activity. Required: Compute the missing amounts indicated by the letters (a) through (i). \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|}{ Deblt } & \multicolumn{2}{|c|}{ Credit } \\ \hline \multirow[t]{3}{*}{ Beginning Balance (4/1) } & & & & & 112,400 & & \\ \hline & & & (d) & & 2,100 & & \\ \hline & & & & & 28,900 & & \\ \hline \multirow[t]{2}{*}{ Ending Balance (4/30) } & & 0 & & & 15,700 & & \\ \hline & & & & & 2,300 & & \\ \hline \multicolumn{4}{|c|}{ Wages Payable } & \multicolumn{4}{|c|}{ Accumulatad Depreciation-Plant and Equipment } \\ \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) } & & 104,100 & & Beginning Balance (4/1) & & 179,600 & \\ \hline & 143,700 & & (c) & & & & (h) \\ \hline & & 28,900 & & & & & \\ \hline Ending Balance (4/30) & & 95,300 & & Ending Balance (4/30) & & 195,300 & \\ \hline \multicolumn{4}{|c|}{ Accounts Payable-Matocial Suppliers } & \multicolumn{4}{|c|}{ Prepaid Expensos } \\ \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) & 17,100 & & \\ \hline & & 87,000 & & & & & (0) \\ \hline Ending Balance (4/30) & & 87,000 & & Ending Balance (4/30) & 14,800 & & \\ \hline \end{tabular}