Commerce Contractors Ltd, operate a job cost system. The following information QUESTION 32 . is available in respect of August. 1. Balances at 1 August 2. During August the following jobs were commenced and the costs indicated incurred:- 3. Job numbers 81,82 and 83 were completed. 4. Overhead is charged to jobs at 4 per direct labour hour. 5. Payments to suppliers of raw materials amounted to 50,000 while creditors at the end of the month amounted to 20,000. 6. Actual overheads amounted to 19,000. 7. During the month, half of the opening stock of finished goods, all of Job 81 , half of Job 82 and one quarter of Job 83 were sold. Required. Write up the appropriate accounts in the company's ledger. It is company policy to write off any under or over applied overhead to Cost of Goods Sold in the month in which it arises