Divine Homes manufactures prefabricated chalets in Colorado. The company uses a perpetual inventory system and a job costing system in which each chalet is a job. The following events occurred during May:

Purchased materials on account, $480,000.

Incurred total manufacturing wages of $116,000, which included both direct labour and indirect labour. Used direct labour in manufacturing as follows:

	Direct Labour
Chalet 13 ......................	$14,300
Chalet 14 ......................	28,700
Chalet 15 ......................	19,100
Chalet 16 ......................	21,500

Requisitioned direct materials in manufacturing as follows:

	Direct Materials
Chalet 13 ......................	$41,900
Chalet 14 ......................	56,900
Chalet 15 ......................	62,400
Chalet 16 ......................	66,800

Depreciation of manufacturing equipment used on different chalets, $6,700.

Other overhead costs incurred on Chalets 1316:

Equipment rentals paid in cash ......................	$10,800
Prepaid plant insurance expired ......................	3,000

Allocated overhead to jobs at the predetermined rate of 60% of direct labour cost.

Chalets completed: 13, 15, and 16.

Chalets sold on account: #13 for $97,000; #16 for $149,000.

Requirements

1. Record the events in the general journal.

2. Post the appropriate entries to the T-accounts, identifying each entry by letter. Determine the ending account balances, assuming that the beginning balances were zero.