For the year ended December 31, 2022, the job cost sheets of Blossom Company contained the following data. Job Number Direct Materials Direct Labor Manufacturing Overhead Total Costs Explanation 7640 Balance 1/1 $31,000 $29,760 $35,712 $96,472 Current year's costs 37,200 44,640 53,568 135,408 7641 Balance 1/1 13,640 22,320 26,784 62,744 Current year's costs 53,320 59,520 71,424 184,264 7642 Current year's costs 71,920 68,200 81,840 221,960 Other data: 1. Raw materials inventory totaled $18,600 on January 1. During the year, $173,600 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $107,880 and Job No. 7639 for $114,080. 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 $657,200. 5. Manufacturing overhead incurred on account totaled $148,800. 6. Incurred depreciation on factory machinery $9,920. 7. Assigned indirect materials of $17,360 and indirect labor of $22,320. (a) 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. Work in Process Inventory 1/1 > 12/31 Work in process balance $ Unfinished job $ (b ). Prepare the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (c). Prepare an income statement through gross profit for 2022. BLOSSOM COMPANY Income Statement (partial) V $ $ $