Bramble Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Bramble uses a job order costing system. On January 1, the T-accounts for some of Bramble's primary balance sheet accounts were as follows: 1/1 Raw Materials Inventory 58,400 Work in Process Inventory 1/1 25,000 1/1 Finished Goods Inventory 34,600 Cash 1/1 34,200 Accounts Receivable Accounts Payable 1/1 47,300 1/1 41,900