What is the ending Balance with instructions for the Inventory Accounts: Materials, Work-in-Process, Finished Goods, Factory Overhead

Supreme Technology Company uses a job order cost system. The following data summarize the operations related to production for March: 2. Materials purchased on account, $60,000. b. Materials requisitioned, $32,000, of which $9,000 was for general factory use, c. Factory labor used, $40,000, of which $18,000 was indirect, d. Other costs incurred on account for factory overhead, $12.500; selling expenses, $6,000; and administrative expenses, $194,570 c. Prepaid expenses expired for factory overhead were $14,000; for selling expenses, $14,000; and for administrative expenses, $25,000 1. Depreciation of factory equipment was $25,000; of office equipment, $19,000; and of office building, 518,000. 9. Factory overhead costs applied to jobs, $39,000 hi Jobs completed $40,000 Cost of goods sold, $35,000. Balances of Inventory accounts as of March 1" Materials - $21,300 Work in Process - $25,200 Finished Goods - $26,100 Factory Overhead - $18,300 Instructions: A) Joumalize the transactions above (excel attached) B) Report the ending balances of an inventory accounts