For the year ended December 31, 2017, the job costs sheets of Coronado Company contained the following data.

Costs $26,750 $25,680 Current year's costs 32,100 38,520 11,770 19,260 Current year's costs46,010 51.360 62,060 58,850 640 7641Balance 1/1 7642 Current year's costs Other data: $30,816 $83,246 46,224 116,844 23,11254,142 61,632 159,002 70,620 191.530 1. Raw materials inventory totaled $16.050 on January 1. During the year $149.800 of raw materials were purchased on account. Factory labor incurred was $167.990 2. Finished goods on January 1 consisted of Job No. 7638 for $93,090 and Job No. 7639 for $98,440. 3. Job No. 7640 and Job No. 7641 were completed during the year 4. Job Nos. 7638, 7639, and 7641 were sold. 5. Manufacturing overhead incurred on account totaled $128.400. 6. Other m (a) (1) Enter January 1 balances in Raw Materials Inventory, Work in Process Inventory, and Finished Goods Inventory (2) Record the 2017 transactions. (b) Prove the agreement of Work in Process Inventory with job cost sheats pertaining to unfinished work (c) Record the adjustment for over- or underapplied manufacturing overhead, assu the balance is allocated entirely to Cost of Goods Sold