moter 15. rials rough Wideos ourtes URCES V brush Prepare entries in a job P15.2A (LO.1. 2. 3. 4. 5) For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the order cost system and following data. partial income statement. Job Direct Direct Number Explanation Materials Labor Manufacturing Overhead Total Costs 7640 Balance 1/1 $25,000 $24,000 $28,800 $ 77,800 Current year's 30.000 36,000 43,200 109,200 costs 7641 Balance 1/1 11,000 18,000 21,600 50,600 Current year's 43,000 48,000 57,600 148,600 costs 7642 Current year's costs 58,000 55,000 66,000 179,000 Other data: 1. Raw materials inventory totaled $15,000 on January 1. During the year, $140,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,000 and Job No. 7639 for $92,000. 3. Job No. 7640 and Job No. 7641 were completed during the year.