Crane Manufacturing uses a job$-$order costing system. On May $1,$ the company has a balance in Work in Process Inventory of $$3,700$ and two jobs in process: Job No$.429$ $$2,000,$ and Job No$.430$ $$1,700.$ During May, a summary of source documents reveals the following:Job NumberMaterials Requisition SlipsLabour Time Tickets$429$$$2,300$$$2,1604303,6003,0604314,410$$$10,3107,610$$$12,830$General use$1,0501,600$$$11,360$$$14,430$Crane Manufacturing applies manufacturing overhead to jobs at an overhead rate of $60\%$ of direct labour cost. Job No$.429$ is completed during the month.B $/$ Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. $($Post entries in the order of journal entries presented in the previous part.$)$Work in Process Inventory