The Searider Company uses a job-order costing system. The following transactions occurred in April:

1. Raw materials were purchased on account, $180,000.
2. Raw materials used in production, $148,000 ($130,000 direct materials and $18,000 indirect materials).
3. Accrued direct labor cost of $75,000 and indirect labor cost of $105,000.
4. Depreciation recorded on factory equipment, $40,000.
5. Other manufacturing overhead costs accrued during April, $118,000.
6. The company applies manufacturing overhead cost to production using a predetermined overhead rate of $6 per machine-hours. A total of 46,000 machine-hours were used in April.
7. Jobs costing $495,000 according to their job cost sheets were completed during April and transferred to Finished Goods.
8. Jobs that had cost $450,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 30% above cost. Required:
   1. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $39,000.