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:

Please number each entry in the T-accounts with each event, so put (1), (2), etc so I can follow the steps!

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Accounta Payable Wages Payable SEE: SEE: SEE: Sales Revenue SEE: SEE: Exercise 4-14 (Part Level Submission) 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 costlng system. On January 1, the T- accounts for some of Bramble's primary balance sheet accounts were as follows: Raw Materials Inventory Work in Process Inventory Beg. 16,400 Beg. 30,900 Beg. 27,100 Beg. 31,200 Accounts Receivable Accounts Payable Beg. 58,500 Beg. 40,800 During the year, the following events occurred: Bramble purchased raw materials costing $87,500 on account. Bramble used $93,000 of raw materials in production. Of these, 70% were classied as direct materials and 30% as indirect materials. (Bramble maintains a single Raw Materials Inventory account.) Bramble used 38,100 hours of direct labor. The company's average direct labor rate was $7.50 per hour (credit Wages Payable). The company's only indirect labor cost was the salary of a security guard hired to watch the company's shop after hours. The guard's annual salary was $26,200 (credit Wages Payable). other manufacturing overhead costs the company incurred on account totaled $69,000. Bramble applied $132,000 in manufacturing overhead. The company completed production of goods costing $325,000. The company's Cost of Goods Sold balance was $303,750 before adjusting for over- or underapplied overhead. PWNPWfk'N!' Sales revenue was $449,000 (all sales were made on account). 10. Bramble collected $407,000 from customers. 11. The company paid accounts payable of $107,000. 12. At year-end, all wages earned during the year had been paid. V (a) Record the transactions above in the appropriate T-accounts and calculate ending balances. (Post entries in order presented in the problem.) Raw Materials UUU Work in Pro: 3* : D UUUUU Finished Goods Inventory GEE DEEDS QED iii UUU Cost of Goods Sold 1:! 1:! Manufacturing Overhead II E H Accounts MB EMS WEE ED