For the year ended December 31,2020 , the job cost sheets of Cinta Company contained the following data. Other data: 1. Raw materials inventory totaled $17,250 on January 1 . During the year, $161,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $100,050 and Job No. 7639 for $105,800. 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 $609,500. 5. Manufacturing overhead incurred on account totaled $138,000. 6. Other manufacturing overhead consisted of indirect materials $16,100, indirect labor $20,700, and depreciation on factory machinery $9,200. 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