Jenkins, Inc. started the period with the following account balances:

Raw Materials

$115,000Work in Process:

Grinding Department

$25,000Mixing Department

$7,000Finishing Department

$10,000Finished goods

$41,000

The following events occurred during the year:

1.Production of a new set of products began with a transfer of $60,000 worth of raw materials to the Grinding Department.

2.Conversion costs of $82,000 were incurred in the Grinding Department.

3.Products costing $150,000 were transferred from Grinding to the Mixing Department.

4.Materials costing $8,000 were added to the Mixing Department.

5.Conversion costs of $33,000 were incurred in the Mixing Department.

6.Products costing $178,000 were transferred from Mixing to the Finishing Department.

7.Conversion costs of $41,000 were incurred in the Finishing Department.

8.Products costing $206,000 were completed and transferred to the Finished Goods Inventory.

9.Products costing $230,000 were sold.

Record the events in the inventory T-accounts