For the year ended December 31,2022, the job cost sheets of Sandhill Company contained the following data. Other data: 1. Raw materials inventory totaled $18,000 on January 1 . During the year, $168,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $104,400 and Job No. 7639 for $110.400. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nas. 7638, 7639, and 7641 were sold on account for $636,000. 5. Manufacturing overhead incurred on account totaled $144,000. 6. Incurred depreciation on factory machinery $9,600. 7. Assigned indirect materials of $16,800 and indirect labor of $21,600. 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