Stine Company uses a job order cost system. On May 1 , the company has a balance in Work in Process Inventory of $3,500 and two jobs in process: Job No. 429$2,000, and Job No. 430$1,500. During May, a summary of source documents reveals the following. Stine Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job Na. 429 is completed during the month. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.). No. Date Account Titles and Explanation (1) May 31 Workin Process lnventory Manufacturing Overhead Raw Materials inventory (2) 31 Work in Process linventory Manufacturing Overhead Factory Labor (3) 31 Workin Process Inventory (4) 31 Finished Goods liventory Workin Process inventory