Post the appropriate entries to $T$ accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month.

Work in Process

Bal.

Finished Goods

$3.$ Prepare a schedule of unfinished jobs to support the balance in the work in process account.

$\backslash$table$[[\backslash$table$[[$Hildreth Company$],[$Schedule of Unfinished Jobs$]]],[$Job$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Factory$],[$Overhead$]],$Total$],[grad,$$$,$$$,$$$,$$

Entry for Jobs Completed; Cost of Unfinished Jobs

The following account appears in the ledger prior to recognizing the jobs completed in March:

Work in Process

$\backslash$table$[[$Balance$,$ March $1,$$$17,170$