Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.) Work in Process Inventory \begin{tabular}{ccc} \multicolumn{1}{c}{ Job Cost Sheets Direct Material } & \multicolumn{1}{c}{ Direct Labor } & \end{tabular} Sheridan Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,990 and two jobs in process: Job No. 429$2,280, and Job No. 430$1,710. During May, a summary of source documents reveals the following. Sheridan Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. Manufacturing Overhead 980 Raw Materials Inventory 31 Work in Process Inventory 14270 Manufacturing Overhead 1300 Salaries and Wages Payable 31 Work in Process Inventory 8562 Manufacturing Overhead 31 Finished Goods Inventory 6370 Work in Process Inventory