Kenworth Company uses a job-order costing system. Only three jobs-Job 105 , Job 106, and Job 107-were worked on during November and December. Job 105 was completed on December 10; the other two jobs were still in production on December 31 , the end of the company's operating year. Data from the job cost sheets of the three jobs follow: The following additional information is available: a. Manufacturing overhead is applied to jobs on the basis of direct labour cost. b. Balances in the inventory accounts at November 30 were as follows: Required: 1. Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, and Manufacturing Overhead. Enter the November 30 inventory balances given above; in the case of Work in Process, compute the November 30 balance and enter it into the Work in Process T-account. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Salaries \& Wages Payable } \\ \hline Beg. Bal. & & & \\ \hline & & & \\ \hline End. Bal. & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline Beg. Bal. & & & \\ \hline & & & \\ \hline End. Bal. & & & \\ \hline \end{tabular} Kenworth Company uses a job-order costing system. Only three jobs-Job 105 , Job 106, and Job 107-were worked on during November and December. Job 105 was completed on December 10; the other two jobs were still in production on December 31 , the end of the company's operating year. Data from the job cost sheets of the three jobs follow: The following additional information is available: a. Manufacturing overhead is applied to jobs on the basis of direct labour cost. b. Balances in the inventory accounts at November 30 were as follows: Required: 1. Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, and Manufacturing Overhead. Enter the November 30 inventory balances given above; in the case of Work in Process, compute the November 30 balance and enter it into the Work in Process T-account. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Salaries \& Wages Payable } \\ \hline Beg. Bal. & & & \\ \hline & & & \\ \hline End. Bal. & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline Beg. Bal. & & & \\ \hline & & & \\ \hline End. Bal. & & & \\ \hline \end{tabular}