Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: Use a single T account for Work in Process Inventory) Calculate each of the following, then post each to the T account: (1) beginning balance, (2) direct materials, (3) direct labour, (4) manufacturing overhead, and (5) completed jobs. (Post entries in the order displayed in the problem stotement.) For the year ended December 31,2022 , the job cost sheets of Oriole Company contained the following data: Other data: 1. Raw materials inventory totalled $15,500 on January 1 . During the vear, $140,500 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,300 and Job Na. 7639 for $92,300. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638,7639 , and 7641 were sold on account for $530,000 in total. 5. Manufacturing overhead incurred on account totalled $120,000 6. Incurred depreciation on factory machinery $7.800. 5. Completed jobs closing balance. $