$\backslash$table$[[\backslash$table$[[$PQB Inc.$],[$Balance Sheet$],[$January $1],[$Assets$]],,],[$Current assets:$],[$Cash$,,$$$15,000],[$Accounts receivable,,$40,000],[$Inventories:$],[$Raw materials,$$25,000,],[$Work in process,$30,000,],[$Finished goods $($props awaiting shipment$),45,000,100,000],[$Prepaid insurance,,$5,000],[$Total current assets,,$160,000],[$Buildings and equipment,$500,000,],[$Less accumulated depreciation,$210,000,290,000],[$Total assets,,$$450,000],[$Liabilities and Shareholders' Equity$],[$Accounts payable,,$$75,000],[$Capital stock,$$250,000,],[$Retained earnings,$125,000,375,000],[$Total liabilities and shareholders' equity,,$$450,000]]$

Required:

$1$&$2.$ Prepare a T$-$account for each account on the company's balance sheet, and enter the beginning balances. Make an entry directly into the T$-$accounts for transactions $($a$)$ through $).$ Determine an ending balance for each T$-$account. $($Do not round intermediate calculations.$)$