E3.18 Prepare journal entries for manufacturing costs. (LO 2, 3, 4, 5) Milner Manufacturing uses a job-order costing system. On May 1, the company has a balance in Work in Process Inventory of $3,500 and two jobs in process: Job No. 429 $2,000, and Job No. 430 $1,500. During May, a summary of source documents reveals the following: Job Number Materials Requisition Slips Labour Time Tickets 429 $2,500 $1,900 430 3,500 3,000 431 4,400 $10,400 7,600 $12,500 General use 800 1,200 $11.200 $13,700 Milner Manufacturing applies manufacturing overhead to jobs at an overhead rate of 60% of direct labour cost. Job No. 429 is completed during the month. Instructions a. Prepare summary journal entries to record the: 1. requisition slips 2.time tickets 3.assignment of manufacturing overhead to jobs 4.completion of Job No. 429 b. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets