Clear Construction has the following jobs:

39A 40B 41C 42D

Beg. Goods in Process $100,000 $50,000

Direct Materials 80,000 70,000 50,000 30,000

Direct Labor 50,000 80,000 60,000 40,000

Overhead 25,000 40,000 30,000 20,000

Total Job Costs $255,000 $240,000 $140,000 $90,000

Job status sold completed completed in process

Using the data above (NO JOURNAL ENTRIES NEEDED), determine the account balances for Work (or Goods) in Process Inventory, Finished Goods Inventory and Cost of Goods Sold by determining where each of the jobs would appear. Show the job numbers in your answers.