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 $232,770. (b) Requisitioned materials at a cost of $112,100, of which $15,900 was for general factory use. (c) Recorded factory labor of $225,700, of which $42,975 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,600 23,100 51,550 11,800 20,300 (e) Applied overhead at a rate equal to 132 percent of direct labor cost ( Completed jobs costing $262,550 (g) Sold jobs costing $323,270 (h) Recorded sales revenue of $516,000 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.)