For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the following data.

Job Number		Explanation		Direct Materials		Direct Labor		Manufacturing Overhead		Total Costs
7640		Balance 1/1		$27,000		$25,920		$31,104		$84,024
		Current years costs		32,400		38,880		46,656		117,936
7641		Balance 1/1		11,880		19,440		23,328		54,648
		Current years costs		46,440		51,840		62,208		160,488
7642		Current years costs		62,640		59,400		71,280		193,320

Other data:

1.		Raw materials inventory totaled $16,200 on January 1. During the year, $151,200 of raw materials were purchased on account.
2.		Finished goods on January 1 consisted of Job No. 7638 for $93,960 and Job No. 7639 for $99,360.
3.		Job No. 7640 and Job No. 7641 were completed during the year.
4.		Job Nos. 7638, 7639, and 7641 were sold on account for $572,400.
5.		Manufacturing overhead incurred on account totaled $129,600.
6.		Other manufacturing overhead consisted of indirect materials $15,120, indirect labor $19,440, and depreciation on factory machinery $8,640.

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: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs.