Match the letter that best describes each transaction Journal Entry ITEM ACCOUNTS AND EXPLANATIONS POST. REF. DEBIT CREDIT (1) Work in process inventory 9,000 Manufacturing overhead 6,000 Factory Labor 15,000 (2) Raw materials inventory 24,000 Accounts payable 24,000 (3) Work in process inventory 9,500 Manufacturing overhead 4,500 Raw materials inventory 14,000 (4) Manufacturing overhead 15,500 Accumulated depreciationplant 10,000 Prepaid insurance 1,300 Property tax payable 4,200 (5) Work in process inventory 22,500 Manufacturing overhead 22,500 (6) Finished goods inventory 38,000