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There is also another column for "cost of goods sold"

Dieker Company begins operations on January 1. Because all work is done to customer specifications, the company decides to use a job order cost system. Select the account increases and decreases that result for each transaction listed as 1 through 8. Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory Finished Goods Inventory $ $ $ (1) Purchase raw materials - XX + XX (2) Incur factory labor (3) Incur Factory utilities (3) Incur Factory insurance (3) Incur Factory repairs (3) Incur Factory depreciation (3) Incur Factory property taxes (4) Use Direct materials L (4) Use Indirect materials (2) Incur factory labor (3) Incur Factory utilities > (3) Incur Factory insurance > > (3) Incur Factory repairs > (3) Incur Factory depreciation > (3) Incur Factory property taxes > (4) Use Direct materials > > > (4) Use Indirect materials > (5) Incur Direct labor > (5) Incur Indirect labor > (6) Assign manufacturing overhead (7) Completed jobs (8) Sale of jobs