\begin{tabular}{|l|l|l|l|l|} \hline 7 & f(2). & Factory overhead \\ \hline & & Cash \\ \hline & 8 & f(3). & Factory overhead \\ \hline & & Accumulated depreciation-factory equipment & \\ \hline & 9 & f(4). & Factory overhead & \\ \hline & & Cash \\ \hline & 0 & Finished goods inventory & \\ \hline & & Work in process inventory & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline 7 & f(2). & Factory overhead \\ \hline & & Cash \\ \hline & 8 & f(3). & Factory overhead \\ \hline & & Accumulated depreciation-factory equipment & \\ \hline & 9 & f(4). & Factory overhead & \\ \hline & & Cash \\ \hline & 0 & Finished goods inventory & \\ \hline & & Work in process inventory & \\ \hline \end{tabular}