Jiminez Company engaged in the following transactions during May 2017: 1. Purchased raw materials for cash, $400 2. Used raw materials to begin jobs, $284 3. Paid wages of production employees, $180 4. Applied overhead at rate of $1.25 per direct labor dollar 5. Completed job that had cost $320 6. Sold for $440 cash, goods that had cost $295 to complete Required: Use the horizontal statements model provided to indicate how each of these events affected Juarez's financial statements. Show dollar amounts of increases and decreases. If an item is not affected by a transaction, indicate by writing NA.