Lamonda Corp. uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below The following transactions occurred during April (a) Purchased materials on account at a cost of $233,170 (b) Requisitioned materials at a cost of $111,500, of which $16,900 was for general factory use (c) Recorded factory labor of $224,900, of which $43,275 was indirect. (d) Incurred other costs Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $34,100 24,000 51,150 11,700 20,800 (e) Applied overhead at a rate equal to 145 percent of direct labor cost. ( Completed jobs costing $262,350 (g) Sold jobs costing $324,270 (h) Recorded sales revenue of $515,000 Required 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Round your answers to 2 decimal places.)