Dessert Delite Company produces frozen microwavable desserts. The following accounts appeared in the ledger as of December 31

Additional information:

a.	Accounts payable is used only for direct-material purchases.
	b. Underapplied overhead of $2,700 for the year has not yet been closed into cost of goods sold.

Required: Complete the below Taccounts. Raw-Material Inventory Bal. 11 21,100 Bal. 12/31 36,000 Work-in-Process Inventory Bal. 11 17,000 Direct material Direct labor Manufacturing overhead Bal. 12/31 19,000 Manufacturing Overhead Wages Payable Bal. 1/1 2,000 147,000 5,000 Bal. 12/31 Accounts Receivable Bal. 1/1 11,100 806,000 15,000 Bal. 12/31 Bal. 1/1 Bal. 12/31 Bal. 1/1 Bal. 12/31 Accounts Payable 2,500 136,500 1,000 Finished-Goods Inventory 12,000 20,000 Cost of Goods Sold 710,100 710,100 Sales Revenue