The following accounts are from last year's books of Sharp Manufacturing:

Raw Materials Debit Credit Balance 0 (b ) 157 , 600 ( a ) 173 , 000 15 , 400 Work In Process Debit Credit Balance 0 (f ) 524, 400 (b) 133 , 800 (c) 171, 600 (e) 219, 000 0 Finished Goods Debit Credit Balance 0 (g ) 478 , 000 (f ) 524, 400 46 , 400 Manufacturing Overhead Debit Credit (b) 23, 800 (e) 219,000 (c) 27, 800 (d) 159 , 600 7, 800 Cost of Goods Sold Debit Credit (g) 478, 000