The Matham Company is a motor repair company operates a Job Cost System and providesyou with the following details relating to January.

Balance Brought Forward
Work In Progress
Job No.40	$ 6,500
Job No.41	2,500		$ 9,000
Transactions for the month of January
Raw Material and stores purchased on credit (excluding 10% GST)			$ 32,000
Raw Material and stores issued
Job No.40	$ 1,500
Job No.41	500
Job No.42	21,000
Job No.43	6,300	29,300
Indirect		700	$ 30,000
Time sheet summary
Job No.40	$ 1,000
Job No.41	300
Job No.42	11,000
Job No.43	2,800	15,100
Indirect		1,900	$ 17,000
Factory Depreciation			$ 4,900
Factory Overhead Recovery Rate 50% of direct labour cost.
Jobs invoiced to customers
Job No.40 (excluding 10% GST)	9,900
Job No.41 (excluding 10% GST)	3,600		$ 13,500
Job No.42 was finished during January, but was not delivered by 31 January.
Job No.43 was in process at the end of January.

Required:

(a) Prepare a Job Card summary for January.

(b) Journal entries to record the transactions that took place during January.

(c) Calculate the Cost of Goods Sold during January and prepare ledger accountsfor Work In Progress and Finished Goods.