The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. Manufacturing Overhead Work in Process 352,000 429,000 Bal 105,700 780,500 209,300 Bal 77,000 115,600 429,000 Bal 79,100 Finished Goods Cost of Goods Sold Bal 839,500 (d) 157,000 780,500 839,500 Bal 98,000 The overhead that had been applied to production during the year is distributed among the ending balances in the accounts as follows: Work in process, ending Finished goods, ending Cost of goods Sold $ 42,900 85,800 300,300 Overhead applied $429,000 For example, of the $79,100 ending balance in work in process, $42,900 was overhead that had been applied during the year Required: 1. Identify the reasons for entries (a) through (d) Entry Reason