For the year ended December 31,2022 , the job cost sheets of Oriole Company contained the following data. 1. Raw materials inventory totaled $16,500 on January 1 . During the year, $154,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $95,700 and Job No. 7639 for $101,200. 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 $583,000. 5. Manufacturing overhead incurred on account totaled $132,000. 6. Incurred depreciation on factory machinery $8,800. 7. Assigned indirect materials of $15,400 and indirect labor of $19,800. 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