Other data: 1. Raw materials inventory totaled $18,300 on January 1 . During the year, $170,800 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No, 7638 for $106,140 and Job No, 7639 for $112,240. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos, 7638,7639 , and 7641 were sold on account for $646,600. 5. Manufacturing overhead incurred on account totaled $146,400. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Post each to the T-account in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs