Purchased $$76,900$ in raw materials for cash.

$$72,400$ in raw materials were used in production. Of this amount, $$66,400$ was direct materials and the remainder was indirect materials.

Paid employees $$152,100$ cash. Of this amount, $$133,400$ was direct labor and the remainder was indirect labor.

Paid $$125,800$ for additional manufacturing overhead costs.

Applied manufacturing overhead of $$121,500$ to production using the company$$s predetermined overhead rate.

All of the jobs in process at the end of the month were completed.

All of the completed jobs were shipped to customers.

Any underapplied or overapplied overhead was closed to Cost of Goods Sold.

What does the t account begin with for cash?