The following T accounts present a cost flow in which all or part of typical manufacturing transactions are indicated by parenthetical letters on the debit or credit side of each account.

Materials Inventory
	(a)	(c)
Wages Payable
	(i)	(b)
		(d)
Manufacturing Overhead
	(b)	(f)
	(c)
	(d)
	(e)
Work in process Inventory
	(c)	(g)
	(d)
	(f)
Finished Goods Inventory
	(g)	(h)
Cost of Goods Sold
	(h)

Next to each letter below, select the appropriate transaction or procedure that has occurred using the drop-down menu. Then present the general journal entry for each by selecting the appropriate debit and credit entries.

Next to each letter below, select the appropriate transaction or procedure that has occurred using the drop-down menu. Then present the general journal entry for each by selecting the appropriate debit and credit entries. a. Description Debit Credit b. Description Debit Credit Debit Credit Description Work in process inventory d. Debit Credit Description Work in process inventory e. f. Description Debit Credit g. Description Debit Credit h. . Description Debit Credit > To transfer cost to expense. To record sale of goods. i. Description Debit Credit