g. Jobs were shipped and customers were billed as follows: Job 101, $62,900; Job 102, $80,700; Job 105, $45,500. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries Description Credit Debit 147,000 a. Materials Accounts Payable 147,000 b. 262,490 Work in Process Factory Overhead 29,160 Materials 139,110 Wages Payable 152,540 c. 6,000 Factory Overhead Accounts Payable 6,000 d. Factory Overhead 4,100 Accumulated Depreciation-Machinery and Equipment 4,100 e. Work in Process 40,480 Factory Overhead 40,480 Finished Goods 175 non Finished Goods 175,090 Work in Process 175,090 g. Sale Accounts Receivable 189,100 Sales 189,100 Cost of Goods Sold 142,610 Cost Finished Goods 142,610 2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month. Work in Process (a) (1) Bal. Finished Goods Bal. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. Finished Goods Bal. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. Hildreth Company Schedule of Unfinished Jobs Job Direct Materials Direct Labor Factory Overhead Total Balance of Work in Process, April 30 4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account. Hildreth Company Schedule of Completed Jobs Job Direct Materials Direct Labor Factory Overhead Total