Please use columnar method when calculating accounts

All beginning balances are 0.

a. Paid cash to purchase Raw Materials worth $46,300

b. Raw materials of $36,000 were requisitioned to the factory. $6,800 were indirect materials the remainder were direct materials.

c. Factory labor costs incurred were $55,900, time tickets indicated that $50,000 was for direct labor and $5,900 was for indirect labor.

d. Manufacturing overhead costs incurred were $80,500. (These are the actual costs.)

e. Manufacturing overhead was applied at a rate of 150% of direct labor cost.

f. Goods costing $88,000 were completed and transferred to finished goods.

g. Finished goods costing $75,000 to manufacture were sold to customers.

h. Close the MOH account to COGS.