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3. Prepare T-accounts for each of t he following general ledger accounts each of which started the month with a zero balance: Raw Materials inventory, Goods in progress Inventory, Finished Goods inventory, Factory Payroll, Factory Overhead, Cost of Goods Sold. Then post the journal entries to these T-accounts and determine the balance of each account.(Record the transactions in the given order. Leave no cells blank - be certain to enter 0 wherever required. Omit the S sign in your response.)