Milner Manufacturing uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,200 and two jobs in process: Job No. 429 $2,000, and Job No. 430 $1,200. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,500 $1,900 430 3,500 3,000 431 4,400 $10,400 7,600 $12,500 General use 800 1,200 $11,200 $13,700 Milner Manufacturing applies manufacturing overhead to jobs at an overhead rate of 80% of direct labor cost. Job No. 429 is completed during the month. Prepare summary journal entries to record: (i) the requisition slips, (ii) the time tickets, (iii) the assignment of manufacturing overhead to jobs, and (iv) the completion of Job No. 429. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2.) Account/Description Debit Credit May 31 (i) May 31 (ii) May 31 (iii) May 31 (iv) Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (List amounts in the same order as the journals above. If answer is zero, please enter 0. Do not leave any fields blank.) Work in Process Inventory May 1 Balance May 31 31 31 31 31 31 31 May 31 Balance May 31 Balance Job Cost Sheets Job No. Beginning Work in Process Direct Material Direct Labor Manufacturing Overhead Total 430 $ $ $ $ $ 431 $ $ $ $ $