During the year, the following events occurred:

Vaughn purchased raw materials costing $$118,000$ on account.

Vaughn used $$149,300$ of raw materials in production. Of these, $80\%$ were classified as direct materials and $20\%$ as indirect

Vaughn used $32,00$ing maintains a single Raw Materials Inventory account,

The company's indirect labor cost was $$168,000[$credit Wages Payable$].$

Other manufacturing overhead costs the company incurred on account totaled $$94,400.$

Vaughn applied $$316,900$ in manufacturing averhead.

The company completed production of goods costing $$795,400.$

B$.$ The company's Cost of Goods Sold balance was $$801,300$ before adjusting for aver$-$ or underapplied averhead.

Sales revenue was $$1,040,000($all sales were made on account$)$

Vaughn collected $$800,200$ from customers.

The company paid accounts payable of $$201,300$

At year$-$end, all wages earned during the year had been paic

Record the transactions above in the appropriate T$-$accounts and calculate ending balances. $($Post entries in order presented in the problem.$)$