No	Transaction	General Journal	Debit	Credit
1	a.	Raw materials inventory	220,000
		Accounts payable		220,000
2	b.	Work in process inventory	131,700
		Factory overhead	21,500
		Raw materials inventory		153,200
3	c.	Factory overhead	15,500
		Cash		15,500
4	d.	Work in process inventory	103,700
		Factory overhead	25,000
		Cash		128,700
5	e.	Work in process inventory	179,000
		Factory overhead		179,000
6	f.	Finished goods inventory	359,700
		Work in process inventory		359,700
7	g(1).	Accounts receivable	530,000
		Sales		530,000
8	g(2).	Cost of goods sold	218,900
		Finished goods inventory		218,900
9	h.	Factory overhead	154,000
		Accum. depreciationFactory building		68,000
		Accum. depreciationFactory equipment		38,000
		Prepaid insurance		11,000
		Property taxes payable		37,000
10	i.	Work in process inventory	28,400
		Factory overhead		28,400

3.

Prepare T-accounts for each of the following general ledger accounts, each of which started the month with a zero balance: Raw Materials Inventory, Work in Process Inventory, Finished Goods Inventory, Factory Payroll, Factory Overhead, Cost of Goods Sold. Post the journal entries from Part 2 to the following T-accounts