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For the year ended Decernber 31,2022 , the job cost sheets of 5 unland Compary contained the following data. Other data: 1. Rawmaterials imentocy totaled 514,100 on damary 1. During the year, 5131,600 of raw muteriali were purchased on account 2. Finished goodi on Jaruary 1 comisted of lob Na. 7638 foe $81,780 and Job No. 7639 for $86,480. 3. Job No. 7640 and 100No.7641 were completed during the year. 4. Iob Nos. 7638. 7639 , and 7641 were sold on account for 5498.200 5. Manutactuting overthead incurred on account totaled \$112,800. 6. Incurred degreciation on factory machinery $7,520. 7. Assimed indirect materials of $13,160 and indirect laber of $16,920. (a) Prove the agreement of Work in Process invertory with job cost theets pertaining to unfinished woek. Post each to the T account th the following orderi (1) beginning balance, [2) direct materials, (a) direct labos, (4) manufacturing overthesd, and (5) completed. jobs. Prove the agreement of Work In Process inventory withjob cest sheets pertaning to unfinistied work. Post each to the T-account in the following order: (1) bezining balance, (22 direct materials, (3) direct bbor, (4) manutacturitg overhead, and (5) completed jobs. eTextbook and Media Listol Apcounts Atternpts: 0 of 2 used (b) Prepare the adjusting entry for manutacturing overhezd, awsuming the baiance is alfocated entirefy to Cost of Coods 5 old. (List alf debit entries before credt entries. Gredit occeurt titles are dutomaticely hindentind when amount is enternd Do not indent manually Prepare an income statement through gross protit for 2022