The balance in Blue Oak Company's finished goods inventory account was $25,000 at the beginning of September. Cost of goods manufactured for the month totaled $17,000 and cost of goods sold totaled $14,000.

1. Prepare separate journal entries to record the following items.

a. Cost of goods manufactured for the month

b. Cost of goods sold for the month

2. Prepare a T-account for finished goods inventory and include the beginning balance for September. Post the appropriate items from the journal entries in partato this account, and calculate the ending balance in finished goods inventory.