Christophers Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2016 follow:

Raw Materials Inventory	$	16,900
Work in Process Inventory		5,200
Finished Goods Inventory		21,500

The following transactions occurred during January: (a) Purchased materials on account for $27,900. (b) Issued materials to production totaling $21,000, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $17,500 were recorded as follows: $10,700 for assembly workers 2,800 for factory supervision 1,700 for administrative personnel 2,300 for sales commissions (d) Recorded depreciation: $4,700 for machines, $600 for the copier used in the administrative office. (e) Recorded $1,700 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense. (f) Paid $6,100 in other factory costs in cash. (g) Applied manufacturing overhead at a rate of 200 percent of direct labor cost. (h) Completed all jobs but one; the job cost sheet for this job shows $2,300 for direct materials, $2,200 for direct labor, and $4,400 for applied overhead. (i) Sold jobs costing $51,100. The revenue earned on these jobs was $66,430. Required: 1. Set up T-accounts, record the beginning balances, post the January transactions, and compute the final balance for the following accounts: (Post all amounts separately. Do not combine/add any dollar amounts when posting to the t-accounts.)

1. Raw Materials Inventory.
2. Work in Process Inventory.
3. Finished Goods Inventory.
4. Cost of Goods Sold.
5. Selling, General, and Administrative Expenses.
6. Sales Revenue.
7. Other accounts (Cash, Payables, etc.).

It said there are more answers, but I cannot find which are.

Raw Materials Inventory Work in Process Inventory 16,900 5,200 18,900 10,700 21,400 Beg. Bal Beg. Bal 27,900 21,000 (b) 47,300 (h) End. Bal 23,800 End. Bal 8,900 Finished Goods Inventory Cost of Goods Sold Beg. Bal 21,500 Beg. Bal 47,300 51,100 (i) 51,100 End. Bal 17,700 End. Bal 51,100 Manufacturing Overhead Selling, General, and Administrative Expenses Beg. Bal Beg. Bal 21,400 (g) 2,100 2,800 4,700 680 6,100 1,700 600 1,020 End. Bal 3,320 End. Bal 5,020 Sales Revenue Other Accounts Beg. Bal (Cash, Payables, etc.) 66,430 0) Beg. Bal 27,900 (a) 17,500 (c) 5,300 [(d) 1,700 (e) 6,100 (f) 66,430 End. Bal 66,430 End. Bal 7,930