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For the year ended December 31, 2022, the job cost sheets of Sheridan Company contained the following data. Other data: 1. Raw materials inventory totaled $15,750 on January 1. During the year, $147,000 of raw materials were purchased on account. Factory labor incurred was $164,850. 2. Finished goods on January 1 consisted of Job No. 7638 for $91,350 and Job No. 7639 for $96,600. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7638,7639 , and 7641 were sold. 5. Manufacturing overhead incurred on account totaled $126,000. 6. Other manufacturing overhead consisted of indirect materials $14,700, indirect labor $18,900, and depreciation on factory machinery $8,400. (a)(c) (a) (1) Enter January 1 balances in Raw Materials Inventory, Work in Process Inventory, and Finished Goods Imventory. (2) Record the 2022 transactions. (b) Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (c) Record the adjustment for over-or underapplied manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold. (Enter negative amounts using either a negative sign preceding the number eq -45 or parentheses eq. (45).) (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) (a) Beginning balance Purchased raw materials Incurred factory labor Direct materials Indirect materials Direct labor Indirect labor Overhead costs incurred Factory equip. depreciation Assigned overhead Completed jobs (b) WIP balance (c) Overapplied overhead Workin process balance Unfinished job