The following T-accounts for the Fitzpatrick Company represent April activity. Required: Compute the missing amounts indicated by the letters (a) through (i). Materials Inventory Debit Credit Debit Work-in-Process Inventory Credit Finished Goods Inventory Debit Credit Beginning Balance 13,700 (4/1) Beginning Balance (4/1) 17,800 Beginning Balance 12,500 (4/1) (a) 2,500 (b) 158,700 106,400 (e) (e) (f) 83,900 Ending Ending (4/30) Balance 15,100 Cost of Goods Sold Debit Balance (4/30) 18,100 Ending Balance (4/30) (g) Credit Applied Overhead Control Debit Credit Manufacturing Overhead Control Debit Credit 343,800 (d) Accumulated Depreciation-Plant and 112,800 2,500 29,300 15,900 2,500 Wages Payable Debit Credit Equipment Debit Beginning 104,500 Balance (4/1) 144,300 (c) 29,300 Credit Beginning 180,000 Balance (4/1) Accounts Payable-Material Suppliers (h) Debit Credit 87,600 95,700 Ending Balance (4/30) Ending 195,900 Balance (4/30) Prepaid Expenses Debit Credit Beginning Balance 17,700 (4/1) Ending Balance 15,200 (4/30) (i) Debit Beginning Balance (4/1) (a) Ending Balance (4/30) Materials Inventory Work-in-Process Inventory Credit Debit Credit 13,700 Beginning Balance (4/1) 17,800 2,500 158,700 (e) (b) 106,400 83,900 15,100 Ending Balance (4/30) 18,100 Finished Goods Inventory Debit Beginning Balance (4/1) (e) Ending Balance (4/30) (g) 12,500 Cost of Goods Sold Credit Debit Credit Beginning Balance (4/1) (f) Ending Balance (4/30) 343,800 343,800 Manufacturing Overhead Control Debit Credit Applied Overhead Control Debit Credit Beginning Balance (4/1) Ending Balance (4/30) 0 (d) 112,800 2,500 29,300 15,900 2,500 Accumulated Depreciation-Plant and Equipment Wages Payable Debit Credit Debit Beginning Balance (4/1) 104,500 Beginning Balance (4/1) 144,300 () 29,300 Ending Balance (4/30) 95,700 Ending Balance (4/30) Accounts Payable-Material Suppliers Debit Beginning Balance (4/1) Credit 180,000 (h) 195,900 Prepaid Expenses Credit Debit Credit Beginning Balance (4/1) 87,600 17,700 (i) Ending Balance (4/30) 87,600 Ending Balance (4/30) 15,200