For the year ended December 31,2022 , the job cost sheets of Crane Company contained the following data. 1. Raw materials inventory totaled $18,900 on January 1. During the year, $176,400 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $109,620 and Job No. 7639 for $115,920. 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 $667,800. 5. Manufacturing overhead incurred on account totaled $151,200. 6. Incurred depreciation on factory machinery $10,080. 7. Assigned indirect materials of $17,640 and indirect labor of $22,680. (a) Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work, Post each to the T-accoul in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completec iobs. 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