Part 20 of 20 Howie Stars produces stars for elementary teachers to reward their students. Howie Stars' Adjustment for Overallocated Overhead Adjustment for Underallocated Overhead Beginning Finished Goods Inventory Cost of Goods Available for Sale Cost of Goods Manufactured Reference Cost of Goods Sold: Cost of Goods Sold Before Adjustment Depreciation Expense Ending Finished Goods Inventory Sales Revenue Selling and Administrative Expenses Howie Stars Trial Balance June 30, 2016 Balance Account Title Debit Credit 21,300 12,780 Cash $ 51,300 Accounts Receivable 122,000 Inventories: Raw Materials 22,850 Work-in-Process 34,250 Finished Goods 21,000 Plant Assets 250,000 h of June. Accumulated Depreciation $ 75,100 Accounts Payable 111,600 2verhead you prepared in Requir Wages Payable 2,800 Common Stock 144,000 Retained Earnings 139,200 Sales Revenue 120.000 Cost of Goods Sold 50,300 Print Done Save