Tiehen Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on April 1 appears below: Tiehen Corporation Balance Sheet April 1 Assets: Cash $ 10,550 Raw materials $ 2,950 Work in process 15,550 Finished goods 19,550 38,050 Property, plant, and equipment (net) 229,550 Total assets $278,150 Liabilities and Stockholders' Equity. Accounts payable Retained earnings Total liabilities and stockholders' equity $ 15,275 262,875 $278,150 Summaries of the transactions completed during April appear below: (1) Raw materials purchased on account (2) Raw materials used in production (direct materiala (3) Raw materials used in production (indirect materials) (4) Direct labor paid in cash (5) Indirect labor paid in cash 16 Selling and administrative salaries paid in cash (7) Factory utility coste (on account) (8) Depreciation on PPLE-Manufacturing equipment (9) Depreciation on PP6E--selling and administration (10) Advertising expenses paid in cash (11) Manufacturing overhead applied to production (12) Cost of goods manufactured (13) Cash sales (14) Cost of goods sold (15) Cash payments to creditors (16) Overapplied (underapplied) overhead $ 66,550 $ 50,550 $ 7,275 $ 95,550 $ 25,550 $ 30,550 $ 12,550 $ 10,550 $ 2,275 $ 15,550 $ 58,650 $196,550 $280,000 $ 205,550 $ 81,550 Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.) Cash Raw Work in Materials Process Finished Manufacturing Goods Overhead PP&E (net) Accounts Payablo Retained Earnings Transactions Beginning balances, April 1 (1) Raw materials purchased on account (2) Raw materials used in production (direct materials) (3) Raw materials used in production (indirect materials) (4) Direct labor paid in cash (5) Indirect labor paid in cash (6) Selling and administrative salaries paid in cash (7) Factory utility costs (on account) (8) Depreciation on PP&E-manufacturing equipment (9) Depreciation on PP&E--selling and administration (10) Advertising expenses paid in cash (11) Manufacturing overhead applied to production (12) Cost of goods manufactured (13) Cash sales (14) Cost of goods sold (15) Cash payments to creditors (16) Overapplied (underapplied) overhead Ending balances at April 30