journal entry blalock company date description a material inventory account payable debit credit 56700 567001 b work in progress(56700*80%) manufacturing overhead control(56700*15%) material inventory 45360 8505 53865 work in progress manufacturing overheaad control payroll 33100 12500 456001 d 52900 manufacturing overhead control assorted account 529001 72820 work in progress(33100*220%) manufacturing overhead control 72820 f 97600 finished good work in progress 976001 g cost of good sold finished good account receivable sales revenue 51320 51320 77600 77600 h 26280 cost of good sold sales revenue 262801