Zelda Corporation has provided the following data for the most recent month: Raw materials, beginning balance Work in process, beginning balance Finished Goods, beginning balance $17,000 $31,400 $49, 400 Transactions: 15 Raw materials purchases (2) Raw materials used in production (all direct materials) (3) Direct labor (4) Manufacturing overhead costs incurred (5) Manufacturing overhead applied (6) Cost of units completed and transferred from Work in Process to Finished Goods (7) Any overapplied or underapplied manufacturing overhead is closed to cost of Goods Sold (8) Finished goods are sold $ 79,800 $ 77,200 $ 51,400 $ 89,000 $ 71,400 $190,000 $219,600 Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed abow Work In Process Raw Materials Bog Bal, 17.000 Beg Ba 31.400 77 200 ( 219,600 (8) 77200 79,800 (13) 96.800 51.400 71,400 (15) Required: Complete the following T-accounts by recording the beginning balances and each of the transactions listed above. Work In Process Beg. Ball 17,000 79,800 96,800 Beg. Bal. (2) 77,200 (2) 219,600 (8) 31 400 77,200 51,400 71,400 (3 (5) End. Bal 116,400 End. Bal. 11,800 Finished Goods Manufacturing Overhead Beg. Bal. 49,400 Beg. Bal. (4) 89,000 End. Bal. 49,400 End. Bal. 89,000 Cost of Goods Sold Beg Bai. en