Jurvin Enterprises recorded the following transactions for the just completed month. The company had no beginning inventories.

a.	$75,500 in raw materials were purchased for cash.
b.	$71,300 in raw materials were requisitioned for use in production. Of this amount, $66,200 was for direct materials and the remainder was for indirect materials.
c.	Total labor wages of $150,100 were incurred and paid. Of this amount, $133,100 was for direct labor and the remainder was for indirect labor.
d.	Additional manufacturing overhead costs of $125,100 were incurred and paid.
e.	Manufacturing overhead costs of $139,500 were applied to jobs using the company's predetermined overhead rate.
f.	All of the jobs in progress at the end of the month were completed and shipped to customers.
g.	Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold.

Requirement 1:

Post the above transactions to T-accounts. (Record the transactions in the given order. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Cash

			(Click to select)(g)(f)(c)(b)(e)(d)(a)
			(Click to select)(e)(g)(b)(f)(c)(a)(d)
			(Click to select)(d)(e)(b)(c)(f)(g)(a)

Raw Materials

(Click to select)(c)(d)(g)(b)(e)(a)(f)			(Click to select)(g)(a)(d)(b)(c)(f)(e)
Balance

Work in Process

(Click to select)(d)(g)(b)(f)(a)(c)(e)
(Click to select)(c)(f)(d)(b)(g)(a)(e)
(Click to select)(b)(d)(c)(e)(a)(f)(g)			(Click to select)(g)(e)(a)(c)(b)(f)(d)
Balance

Finished Goods

(Click to select)(b)(a)(c)(e)(f)(d)(g)			(Click to select)(d)(e)(f)(b)(g)(a)(c)
Balance

Manufacturing Overhead

(Click to select)(c)(g)(d)(b)(e)(a)(f)			(Click to select)(g)(c)(b)(f)(e)(d)(a)
(Click to select)(a)(c)(d)(g)(f)(e)(b)			(Click to select)(g)(f)(c)(a)(d)(e)(b)
(Click to select)(c)(a)(e)(g)(d)(b)(f)
Balance

Cost of Goods Sold

(Click to select)(e)(d)(c)(g)(a)(f)(b)
(Click to select)(d)(e)(f)(c)(g)(b)(a)
Balance