Post the above transactions (a) through (f) to the appropriate T accounts. Compute the balances in all of the inventory accounts at year end. Janacek Manufacturing Company began operations on January 1 of the current year. The company uses a perpetual inventory system for all of its inventories. It had the following summary transactions during its first year of operations. Set up T accounts for the following accounts. Cost of Goods Sold Manufacturing Overhead Control Direct Materials Inventory Work in Process Inventory Finished Goods Inventory