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Gilkison Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on October 1 appears below: Gilkison Corporation Balance Sheet October 11 2:39 Assets Cash $ 11,000. Raw materiala Work in process $5,000 16,000 Finished goods 20,000 Property, plant, and equipment (net) Total assets 41,000 230,000 $282,000 Liabilities and Stockholders' Equity: Accounts payable Retained earnings $ 15,500 266,500 $282,000 Total liabilities and stockholders' equity Summaries of the transactions completed during October appear below: (1) Raw materials purchased on account $ 67,000 (2) Raw materials used in production (direct materials) $ 51,000 (3) Raw materials used in production (indirect materials) $7,500 (4) Direct labor paid in cash $ 96,000 (5) Indirect labor paid in cash $ 26,000 (6) Selling and administrative salaries paid in cash (7) Factory utility costs (on account); (8) Depreciation on PP&E-manufacturing equipment (9) Depreciation on PPGE-selling and administration (10) Advertising expenses paid in cash $ 31,000 $ 13,000 $11,000 $2,500 (11) Manufacturing overhead applied to production $ 16,000 $60,000 (12) Coat of goods manufactured $197,000 (13) Cash sales (14) Cost of goods sold $289,000 $206,000 (15) Cash payments to creditors $ 82,000 (16) Overapplied (underapplied) overhead Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.) Finished: Transactions Cash Raw Materials Work in Process Goods Beginning balances, October 1 (1) Raw materials purchased on account (2) Raw materials used in production (direct materials) (3) Raw materials used in production (indirect maternals) (4) Direct labor paid in cash (5) Indirect labor paid in cash (6) Selling and administrative salaries paid in cash (7) Factory utility costs (on account) (8) Depreciation on PP&E-manufacturing equipment (9) Depreciation on PP&E-selling and administration (10) Advertising expenses paid in cash (11) Manufacturing overhead applied to production (12) Cost of goods manufactured (13) Cash sales (14) Cost of goods sold (15) Cash payments to creditors (10) Overappled (underapplied) overhead Ending balances at October 31 Manufacturing Overhead Baquicad B PP&E (net) Accounts Retained Payable Earnings i Required A Required B Required C Prepare a Schedule of Cost of Goods Sold for the company for October. Gilkison Corporation Schedule of Cost of Goods Sold For the month ended October 31 Required Adjusted cost of goods sold