Requirement 2. T-accounts for the general ledger, the Raw Materials Inventory subsidiary ledger, the Work-in-Process Inventory subsidiary ledger, and the Finished Goods Inventory subsidiary ledger have been opened for you along with each account's balance as given. Post the journal entries to the T-accounts using the transaction letters as a reference. Begin with posting the transactions to the general ledger accounts. Key each transaction by transaction letter, and calculate the ending balance of each account. (Post each entry by entering only one debit or credit to each T-account affected by the transaction. For accounts with a zero balance, enter a "0" along with a "Bal." reference on the normal side of the T-account.) Review the journal entries you prepared in Requirement 1. Cash Bal. 19,000 Bal. Accounts Receivable 185,000 Bal. Raw Materials Inventory 5,600 Accumulated Depreciation Accounts Payable Wages Payable 78,000 Bal. 127,000 Bal. 1,800 Bal. Common Stock Retained Earnings Sales Revenue 142,000 Bal. 165,100 Bal. Cost of Goods Sold Manufacturing Overhead Selling and Admin. Expenses