For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data. Other data: Raw materials inventory totaled $16, 500 on January 1. During the year, $154,000 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $95, 700 and Job No. 7639 for $101, 200. Job No. 7640 and Job No. 7641 were completed during the year. Job Nos. 7638, 7639 and 7641 were sold on account for $583,000. Manufacturing overhead incurred on account totaled $132,000. Other manufacturing overhead consisted of indirect materials $15, 400, indirect labor $19, 800, and depreciation on factory machinery $8, 800. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Post each to the T-account in the following order: beginning balance, direct materials, direct labor, manufacturing overhead, and completed jobs. Work in process balance Unfinished job