Drew Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Drew uses a job order costing system. On January 1, the T-accounts for some of Drew's primary balance sheet accounts were as follows: 1. Drew purchased raw materials costing $114,000 on account. 2. Drew used $149,300 of raw materials in production, Of these, 80% were classified as direct materials and 20% as indirect materials. (Drew maintains a single Raw Materials Inventory account.) 3. Drew used 31,200 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). 4. The company's indirect labor cost was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the company incurred on account totaled $98,400. 6. Drew applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $795,400. 8. The company's Cost of Goods Sold balance was $801,300 before adjusting for over-or underapplied overhead. 9. Sales revenue was $1,050,000 (all sales were made on account). 10. Drew collected $803,200 from customers. 11. The company paid accounts payable of $201,300. 12. At year-end, all wages earned during the year had been paid. Record the transactions above in the appropriate T-accounts and calculate ending balances. (Post entries in order presented in the problem.) Finished Goods Inventory Cost of Goods Sold Manufacturing Overhead Cash Cash Accounts Receivable Accounts Payable Accounts Payable Wages Payable Sales Revenue