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	$	15,300
Work in Process Inventory		7,000
Finished Goods Inventory		20,300

The following transactions occurred during January: (a) Purchased materials on account for $27,200. (b) Issued materials to production totaling $21,600, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $17,600 were recorded as follows: $11,300 for assembly workers 2,600 for factory supervision 2,200 for administrative personnel 1,500 for sales commissions (d) Recorded depreciation: $5,700 for machines, $1,400 for the copier used in the administrative office. (e) Recorded $1,600 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense. (f) Paid $5,000 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, $2,400 for direct labor, and $4,800 for applied overhead. (i) Sold jobs costing $51,000. The revenue earned on these jobs was $66,300. 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.)

Raw Materials Inventory.

Work in Process Inventory.

Finished Goods Inventory.

Cost of Goods Sold.

Selling, General, and Administrative Expenses.

Sales Revenue.

Other accounts (Cash, Payables, etc.).