Schoff Corporation has provided the following data for the most recent month: Raw materials, beginning balance 10,900 Work in process, beginning balance 22,300 Finished goods, beginning balance 52,600 Transactions 75,400 (1) Raw materials purchases 78,900 (2) Raw materials used in production (all direct materials) 72,900 (3) Direct labor 82,800 (4) Manufacturing overhead costs incurred 77,000 (5) Manufacturing overhead applied 229,000 (6) Cost of units completed and transferred from work in process to finished goods (7) Any overapplied or underapplied manufacturing overhead is closed to cost of goods sold (8) Finished goods are sold 268,000 Required: Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, Manufacturing Overhead, and Cost of Goods Sold. Record the beginning balances and each of the transactions listed above. Finally, determine the ending balances. (Record the transactions in the given order. Omit the sign in your response.)