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Pont Ormone Carpet Company manufactures carpets. Foet is placed in process in the Spinning Department. where s is spun into yarn. The output of me Spinning Deparment is trinstered to the Tutlng Department, where carpet backing is adsed at the begining of the process and the process is completed. On Jantary 1, Port Oimond Cappet Company had the folowing invenones: 31 Depreciation charged on fored assets Spinning Department, $12,500 Tuling Department, $8,500 31. Expired prepaid factory insurance: Spinning Department, $2,000 Tufting Department. $1,000 31 Applied factory overhead Spinning Department, $80,000 Tutung Department, $55,000 31 Production costs transferred from Spinning Department to Tufting Departinert, 5547,000 31 Production costs transferred from Tutting Dopartment to Finished Goods, 5907,200 31 Cost of goods sold daring the period, 5795,200 Required: Accounts for exact worting of account acen 2 Compute the saovary af balances of the invenowy eccounta . 3. Compute the januagy 3 t buiances ot the fectory overnead accounes ? -Erver ysur aimounts is postive valice CHART OF ACCOUNTS Port Ormond Carpet Company LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings. 351 Dividends 390 Income Summary 2. Compute the January 31 balances of the inventory accounts. Enter your amounts in positive value. 3. Compute the January 31 balances of the factory overhead accounts. Enter your amounts in positive value