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 $232,970.

(b)Requisitioned materials at a cost of $111,800, of which $16,600 was for general factory use.

(c)Recorded factory labor of $224,900, of which $42,075 was indirect.

(d)Incurred other costs:

Selling expense$34,300Factory utilities24,400Administrative expenses50,250Factory rent11,000Factory depreciation20,100

(e)Applied overhead at a rate equal to 125 percent of direct labor cost.

(f)Completed jobs costing $262,150.

(g)Sold jobs costing $323,870.

(h)Recorded sales revenue of $510,000.

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