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A selected list of accounts used by Cline Manufacturing Company follows: Code Code Cash F B G Accounts Payable Factory Labor Manufacturing Overhead Cost of Goods Sold Accounts Receivable Raw Materials Inventory Work in Process Inventory Finished Goods Inventory H D . E } Sales Revenue Cline Manufacturing Company uses a job order system and maintains perpetual inventory records Instructions Place the appropriate code letter in the columns indicating the appropriate accounts) to be debited and credited for the transactions listed below. Cline Manufacturing Company uses a job order system and maintains perpetual inventory records. Instructions Place the appropriate code letter in the columns indicating the appropriate accountls) to be debited and credited for the transactions listed below. Transactions Accounts Account(s) Debited Credited Raw materials were purchased on account Issued a check to Dixon Machine Shop for repair work on factory equipment Direct materials were requisitioned for Job 280. Factory labor as paid as incurred. Recognized direct labor and indirect labor used. The production department requisitioned indirect materials for use in the factory. Overhead was applied to production based on a predetermined overhead rate of 58 per Labor hour. Goods that were completed were transferred to finished goods Goods costing $80,000 were sold for $105.000 on account. Paid for raw materials purchased previously on account