Sunland Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Sunland uses a job order costing system. On January 1, the T-accounts for some of Sunland's primary balance sheet accounts were as follows: 1/1 Raw Materials Inventory 60,400 Work in Process Inventory 1/1 25,500 Finished Goods Cash 1/1 38,600 1/1 37,200 Accounts Receivable 1/1 47,300 Accounts Payable 1/1 41,900