Bullock Furniture Company manufactures furniture. Bullock uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric	$21,400
Polyester filling	6,400
Lumber	47,900
Glue	2,100

The materials purchased during April are summarized from the receiving reports as follows:

Fabric	$109,400
Polyester filling	152,100
Lumber	299,800
Glue	10,400

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$42,700		$53,800		$143,900				$240,400
Job 102	32,900		58,500		126,000				217,400
Job 103	30,300		39,700		70,000				140,000
Factory overhead-indirect materials							$5,600		5,600
Total	$105,900		$152,000		$339,900		$5,600		$603,400

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

Determine the April 30 balances that would be shown in the materials ledger accounts.

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30	$	$	$	$