Jurvin Enterprises recorded the following transactions in the month that has just ended. The company does not have initial inventories.

a) Raw material was purchased for $ 94,000, in cash.

b) Raw material was requested for $ 89,000 to be used in production. Of this amount, $ 78,000 were direct materials, and the rest, indirect materials.

c) Total wages for labor were $ 132,000. Of this amount, $ 112,000 were from another direct, and the rest, indirect.

d) Other indirect manufacturing costs totaled $ 143,000.

e) Indirect production costs were applied to the works for $ 152,000 with the predetermined indirect cost rate of the company.

f) By the end of the month all production work had been completed and sent to customers.

g) Indirect costs subapplied (subapplied) and over-applied (over-allocated) for the period were closed to the costs of products sold.

Is required:

1. Write down the previous transactions in T accounts.