For the year ended December 31, 2022, the job cost sheets of Cinta Company contained the following data. Job Number Explanation Direct Materials Direct Labor Manufacturing Overhead Total Costs 7440 Balance 1/1 $25,000 $24,000 $28,000 $77.800 Current year's costs 30,000 36,000 43,200 109.200 7641 Balance 1/1 11.000 18,000 21,600 50600 Current year's costs 43.000 48,000 57,600 148,400 7642 Current year's costs 58.000 55,000 66,000 179,000 Other data: 1. Raw materials inventory totaled $15,000 on January 1. During the year, $140,000 of raw materials were purchased an account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87.000 and Job No. 7639 for $92,000. 1. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7630.7639, and 7641 were sold on account for $530.000. 5. Manufacturing overhead incurred on account totaled $120,000. 6. Incurred depreciation on factory machinery $8,000. 7. Assigned indirect materials of $14,000 and indirect labor of $18,000. 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 1/1 12/31 Work in process balance Unfinished jab Work in Process Inventory