Shaded ceHs have feedback DATE V . Mar. 31 Work In Process DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 70,100.00 " 1 " Factory Overhead 7,400.00 " \" Materials 1 77,500.00\" i " T V T I Mar. 31 " Work in Process 54.50000 " Factory Overhead 12,000.00 " I\"; Factory Overhead l 13,900.00 J Mar 31 V Work in Process 30,000.00 J I total __ I , F 30,000.00_I Wages Payable 66,500.00 " Mar. 31 V Work in Process