Five selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system.

Materials Work in Process

| (a) (a) | (d)

(b)

(c)

Wages Payable Finished Goods

| (b) (d) | (e)

Factory Overhead Cost of Goods Sold

(a) | (c) (e) |

(b)

Describe each of the five transcations