*part b only to fill out

Debit Credit No. Account Titles and Explanation 4.900 (1) Raw Materials Inventory 4,900 Accounts Payable (To record purchase of raw materials) 5,000 Factory Labor 5.000 Cash (To record factory labor costs paid) 1.200 Manufacturing Overhead BOO Accumulated Depreciation Equipment 400 Accounts Payable (To record manufacturing overhead costs incurred) 400 Accounts Payable (To record manufacturing overhead costs incurred) 4.900 (2) Work in Process Inventory 1.600 Manufacturing Overhead 6,500 Raw Materials Inventory (To record assignment of direct materials) 3.800 Work in Process Inventory 1.200 Manufacturing Overhead M 5.000 Factory Labor (To record assignment of factory labor) 4.750 Work in Process inventory 4.750 Manufacturing Overhead (To record assignment of manufacturing overhead) (To record assignment of manufacturing overhead) 14800 (3) Finished Goods Inventory 14800 Work in Process Inventory (To record completion of jobs) 20.200 Cash 20.200 Sales Revenue (To record sale of goods) 14 800 Cost of Goods Sold 14.800 Finished Goods Inventory (To record the cost of goods sold) (b) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory June 6/1 6/30 Debit Credit No. Account Titles and Explanation 4.900 (1) Raw Materials Inventory 4,900 Accounts Payable (To record purchase of raw materials) 5,000 Factory Labor 5.000 Cash (To record factory labor costs paid) 1.200 Manufacturing Overhead BOO Accumulated Depreciation Equipment 400 Accounts Payable (To record manufacturing overhead costs incurred) 400 Accounts Payable (To record manufacturing overhead costs incurred) 4.900 (2) Work in Process Inventory 1.600 Manufacturing Overhead 6,500 Raw Materials Inventory (To record assignment of direct materials) 3.800 Work in Process Inventory 1.200 Manufacturing Overhead M 5.000 Factory Labor (To record assignment of factory labor) 4.750 Work in Process inventory 4.750 Manufacturing Overhead (To record assignment of manufacturing overhead) (To record assignment of manufacturing overhead) 14800 (3) Finished Goods Inventory 14800 Work in Process Inventory (To record completion of jobs) 20.200 Cash 20.200 Sales Revenue (To record sale of goods) 14 800 Cost of Goods Sold 14.800 Finished Goods Inventory (To record the cost of goods sold) (b) Post the entries to Work in Process Inventory. (Post the entries to Work in Process Inventory in the order presented in the problem.) Work in Process Inventory June 6/1 6/30