Giles Company is working on two job orders. The job cost sheets show the following.

$\backslash$table$[[,$Job $201,$Job $202],[$Direct materials,$$6,200,10,000],[$Direct labor,$6,600,8,000],[$Manufacturing overhead,$8,300,12,800]]$

Prepare the three summary entries to record the costs to Work in Process using the above data. $($HINT: add both jobs together$)$

$\backslash$table$[[$Account Titles,Debit,Credit$],[,,],[,,],[,,],[,,],[,,],[,,],[,,]]$