Req B CGM Req B Inc Req A Sched Stmt Req B Bal Sheet Record the preceding events in a horizontal statements model. The beginning balances are shown as an example. (Enter decreases to account balances with a minus sign.) Event No. Cash Manufacturing Overhead Assets Raw Equity Income Statement Work in + Materials Process Finished Goods Common Stock Retained Earnings Revenue Expense Net Income B.B. $ 5,700 + + $ 1,600 + $ 820+ $ 2,057 = $ 4,877 + $ 5,300 = 1. + + + + = + = 2. + + + = + = 3. + + + + = + = 4. + + + = 5. + + + + = 6. + + + + = 7. + + + + = 8a. + + + + = + = 8b. + + = 9. + Total + + < Req A Req B CGM Sched >