Vaden Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the companys inventory balances were as follows: Raw materials $39,000 Work in process $49,000 Finished goods $10,000 The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 22,000 machine-hours and incur $264,000 in manufacturing overhead cost. The following transactions were recorded for the year: i. Raw materials were purchased, $301,000. ii. Raw materials were requisitioned for use in production, $292,000 ($273,000 direct and $19,000 indirect). iii. The following employee costs were incurred: direct labor - $296,000; indirect labor - $81,000; and administrative salaries, $181,000. iv. Selling costs, $130,000. v. Factory utility costs, $18,000. vi. Depreciation for the year was $162,000 of which $155,000 is related to factory operations and $7,000 is related to selling and administrative activities. vii. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 21,000 machine-hours. viii. Goods totaling $839,000 were transferred to finished goods. ix. Sales for the year totaled $1,200,000 and the costs on the job cost sheets of the goods that were sold totaled $824,000. x. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold. My question: b. Show in T-accounts the year-end balances for each of the inventory accounts, the cost of goods sold and manufacturing overhead