THE company Enter Start Paint , produces paints and sells them in gallons. The company manufactures the paints in two production departments. 1. FAB BASE AND 2. FINISHES. White paint is the basis for all the company's paints. This is mixed in the FAB Base Department, with the raw material ingredients. Pigmentation is then added to the white base and the colors are obtained, then it is packaged in gallons. Finally the gallons are labeled and packed in the Finishing Department: In addition, the company carried out the following Transactions 1. I request by requisition Raw Material to use in production in both departments. Base apartment $851,000. Ending $629,000 2. Incurred in direct labor costs. BD $330,000, Finishing Department: $270,000 3. Applies Base Department MHOV 665,000. Finishing Department 405,000 4. Transfer white paint base from BD to FD, $1,850,000 5. Transfers finished, ready-to-delivery paintings from FD to Finished Goods, $3,200,000 Required a. Prepare journal entries to record transactions b. Post journal entries to T accounts for Raw Materials, WP  Base Dept, WP-FD, MOVH, Finidhed Goods, WP  Base DEp has an initial balance of $150,000 WP  FD  has a starting balance of 70,000 C. Determine the ending balances of the Inventory accounts d. Prepare cost reconciliation report.