Reyes Manufacturing Company uses a job order cost system. At the beginning of January, the company had one job in process (Job 201) and one job completed but not yet sold (Job 200). Job 202 was started during January. Other select account balances follow (ignore any accounts that are not listed). During January, the company had the following transactions: Purchased $64,000 worth of materials on account. Recorded materials issued to production as follows: Job Number Total Cost 201 $ 11,900 202 20,200 Indirect materials 5,700 $ 37,800 Recorded factory payroll costs from labor time tickets that revealed the following: Job Number Hours Total Cost 201 111 $ 2,700 202 396 10,000 Factory supervision 5,800 $ 18,500 Applied overhead to production at a rate

Post the preceding transactions to T-accounts. (Note: Capture the offsetting of debits and credits to other accounts such as Cash, Payables, Accumulated Depreciation, and so on in Miscellaneous Accounts.)