Selected accounts of Kosar Manufacturing Company at year end appear below:

RAW MATERIALS INVENTORY
(a)	40,000	(d)	25,000

FINISHED GOODS INVENTORY
(g)	140,000	(h)	120,000

FACTORY LABOR
(b)	110,000	(e)	110,000

WORK IN PROCESS INVENTORY
(d)	25,000	(g)	140,000
(e)	80,000
(f)	100,000

COST OF GOODS SOLD
(h)	120,000

MANUFACTURING OVERHEAD
(c)	75,000	(f)	100,000
(e)	30,000

Explain the probable transaction that took place for each of the items identified by letters in the accounts. For example:

(a)

Raw materials costing $40,000 were purchased.