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: $ 10,650 Tiehen Corporation Balance Sheet April 1 Assets: Cash Raw materials Work in process Finished goods Property, plant, and equipment (net) Total assets $ 2,750 15,650 19,650 38,050 229,650 $278, 350 Liabilities and Stockholders' Equity: Accounts payable Retained earnings Total liabilities and stockholders' equity $ 15,325 263,025 $278,350 Summaries of the transactions completed during April appear below: paid in cash (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 (6) Selling and administrative salaries paid in cash (7) Factory utility costs (on account) (8) Depreciation on PP&E--manufacturing equipment (19) 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 $ 66,650 $ 50,650 $ 7,325 $ 95,650 $ 25,650 $ 30,658 $ 12,650 $ 10,650 $ 2,325 $ 58,950 $196,650 $282,000 $205,650 $ 81,650 ? $ 15,658 Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.) Transactions Cash Raw Materials Work in Process Finished Manufacturing Goods Overhead PP&E (net) Accounts Retained Payable Earnings - = = = 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 0 0 0 0 1 0 0 = 0 0