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