Heir Manufacturers is a manufacturer. Heir selected account balances for the company as of January 1, 2022, were as follows: View the selected beginning account balances. During the month of January, Heir Manufacturers had the following transactions: View the transactions. On January 31, 2022, the respective inventory balances were as follows: View the ending inventory account balances. Read the requirements. Manufacturing Overhead account has been entered for you. View the abbreviations. Raw Materials Inventory Selected Beginning Balances Cash Accounts receivable $ 16,000 $ 11,000 Raw materials inventory (all direct materials) Work in process inventory $ 4,500 $ 5,500 Work in Process Inventory Finished goods inventory $ 11,500 Prepaid rent $ 3,900 Building and equipment $ 60,000 Accumulated depreciation $ 12,000 Accounts payable $ 13,000 Finished Goods Inventory Manufacturing Overhead Beg. Bal. 0 End. Bal. Print Done -