Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $94,000 in raw materials were purchased for cash. b. $89,000 in raw materials were used in production. Of this amount, $78,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $132,000 were incurred and paid. Of this amount, $112,000 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $143,000 were incurred and paid. e. Manufacturing overhead of $152,000 was applied to production using the company's predetermined overhead rate. f. All of the jobs in process at the end of the month were completed. g. All of the completed jobs were shipped to customers. h. Any underapplied or overapplied overhead for the period was closed to Cost of Goods Sold. Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Post the above transactions to T-accounts. Cash Raw Materials Credit Credit Debit Beginning Balance Debit Beginning Balance 0 a. 94,000 89,000 lb. 94,000 a. 132,000 C. 143,000 d. Ending Balance 369,000 Ending Balance 5,000 Work in Process Finished Goods Credit Credit Debit Beginning Balance Debit Beginning Balance b 342,000 f. 342,000 342.000 g. C. 78,000 112,000 152,000 e. Ending Balance Ending Balance Work in Process Finished Goods Credit Credit Debit Beginning Balance [b. Debit Beginning Balance 0 01 342,000 f. 342,000 342,000 g. c. 78,000 112,000 152.000 e. Ending Balance Ending Balance Cost of Goods Sold Credit Manufacturing Overhead Debit Credit Beginning Balance 0 b. 11,000 152,000 e. C. 20,000 22,000 h. d. 143,000 Debit Beginning Balance g 342,000 22,000 h. Ending Balance Ending Balance 364,000 Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the adjusted cost of goods sold for the period. Adjusted cost of goods sold