Post journal entry to T-account:

GENERAL JOURNAL Entry Account Ref Explanation Posted Debit Credit 1 Raw Material Purchased 275,000 Cash 275,000 2 Work in Process $220,000 Manufacturing Overhead 560,000 Raw Material 280,000 3l Work in Process Manufacturing Overhead Sales Commission Admin Salaries Cash 180,000 572,000 563,000 590,000 405,000 4 Manufacturing Overhead 513,000 Rent Expense 55,000 Cash 518,000 5 Manufacturing Overhead 557,000 Cash 557,000 6 Advertising $140,000 Cash $140,000 Depreciation Expense Accumulated Depreciation factory operations Accumulated Depreciation - selling and administrative activities 100,000 588,000 512,000 8l Work in Process 297,000 Manufacturing Overhead Applied S297,000 Finished Goods 75000 Work in Process 75000 10l Cost of Goods Sold 700,000 Cash 550,000 Sales 1,250,000