Carmen Company is a manufacturer that completed numerous transactions during the month, some of which are shown below:

1. Raw materials used in production as direct materials, $56,000.
2. Paid direct laborers $40,000 in cash for their work on various jobs during the month.
3. Applied $35,000 of manufacturing overhead to production during the month.
4. Various jobs costing a total of $110,000 were completed during the month and transferred to Finished Goods.
5. Various completed jobs costing a total of $90,000 were sold to customers.
6. Cash sales for the month totaled $160,000.
7. Selling and administrative expenses paid in cash, $18,000.

Required:

The table shown below includes a subset of Carmen Companys 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.)