Blossom Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,570 and two jobs in process: Job No. 429 $ 2,040, and Job No. 430 $ 1,530. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,550 $ 1,960 430 3,570 3,060 431 4,510 $ 10,630 7,750 $ 12,770 General use 860 1,180 $ 11,490 $ 13,950 Blossom Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.) Work in Process Inventory May 1 Balance 2040 May 31 7726 May 31 11490 May 31 13590 UUDE May 31 7762 May 31 Balance 34882