Jiminez Company engaged in the following transactions during May:

a$.$ Purchased raw materials for cash, $$540$

b$.$ Used raw materials to begin jobs, $$424$

c$.$ Paid wages of production employees, $$320$

d$.$ Applied overhead at rate of $$1\mathrm{.}25$ per direct labor dollar

e$.$ Completed job that had cost $$460$

f$.$ Sold for $$580$ cash goods that had cost $$435$ to complete

Required:

Use the horizontal statements model provided to indicate how each of these events affected Jiminez's financial statements. Show

dollar amounts of increases and decreases.

Note: Round final answers to the nearest whole dollar. Enter decreases with a minus sign. Leave answer cells blank for any item

not affected by the transaction.