Carmen Company is a manufacturer that completed numerous transactions during the month, some of which are shown below: a. Raw materials used in production as direct materials, $56,000. b. Paid direct laborers $40,000 in cash for their work on various jobs during the month. c. Applied $35,000 of manufacturing overhead to production during the month. d. Various jobs costing a total of $110,000 were completed during the month and transferred to Finished Goods. e. Various completed jobs costing a total of $90,000 were sold to customers. f. Cash sales for the month totaled $160,000. g. Selling and administrative expenses paid in cash, $18,000. Required: The table shown below includes a subset of Carmen Company's balance sheet accounts. Record each of the above transactions using the accounts that are given. (If a transaction increases an account balance, then record the amount as a positive number. If it decreases an account balance, then record the amount with minus sign.) Transaction Cash Raw Materials Work in Process Finished Goods Manufacturing Overhead Retained Earnings a. b. C. d. e. f. g. = = = = = =