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 wgore ay accounls thal are nol Esled) Dunng January, the company had the tollowing transactions (a) Purchased S69,000 worth of materials on account. (b) Recorded materials issued to production as follows: S 10,100 21,700 201 Indirect matenals S 37,000 (c) Recorded factory payroll costs from direct labor time tickets that revealed the following: Job NumberHours Total Cast 116 S 2.200 10.600 4.800 17.600 337 Factory supervision (d) Applied overhead to production at a rate of 53D 0D per direct labor hour for 513 actual direct labor hours (c) Rccorded the following actual manufacturing overhcad costs Item Factory rent Total Cost $3,500 Paid in cash Description Factory utntcs Factory Insurance 4,B Fadary euipment 3,800 Incurred but not pan 3.300 Prepaid polcy $15.400 (Compld Job 201 ad Iransferred it to Firiishd Goods Inventony (g) Sold Job 200 for S50,500 Job 202 was still in protess at the end of January Required 1. Post the preceding transactions to T-accounts. (Note: Capture the offsctting of dcbits and credits to other accounts such as Cash, Payables, Accumulated Dcpreciation, and so on in Misccllancous Accounts.)