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Exercise 3-2 (Algo) Prepare T-Accounts [LO3-2, LO3-4] Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $76,800 in raw materials were purchased for cash. b. $72,900 in raw materials were used in production. Of this amount, $65,900 was for direct materials and the remainder was for Indirect materials. Total labor wages of $151,400 were incurred and paid. Of this amount, $133.400 was for direct labor and the remainder was for Indirect labor. d. Additional manufacturing overhead costs of $125,400 were incurred and paid. e Manufacturing overhead of $125,400 was applied to production using the company's predetermined overhead rate t. All of the jobs in process at the end of the month were completed g. All of the completed jobs were shipped to customers. h. Any underappited or overapplied overhead for the period was closed to Cost of Goods Sold. Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Post the above transactions to T-accounts. Cash Beginning Balance Ending Balance Debit [C Debit Beginning Balance b. 0 Work in Process 0 65,900 133.400 125,400 Credit 76,800 a 151,400 c 125,400 d 353,600 Credit 324,700 Beginning Balance a Debet Ending Balance Debit Beginning Balance Raw Materials 76.800 3,900 Finished Goods Credit 72,900 b Credit Prev 1 of 2 Nex Required: 1. Post the above transactions to T-accounts 2. Determine the adjusted cost of goods sold for the period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Post the above transactions to T-accounts. Ending Balance b. C e.. Beginning Balance b C d Beginning Balance Ending Balance Debit Debit Ending Balance Beginning Balance Debit Cash 0 Work in Process ol 65.900 133,400 125,400 0 7,000 18,000 125,400 Credit 76 800 a 151,400 C 125,400 d 353,600 Manufacturing Overhead Credit 324,700 Credit 125,400 e 25,000 h Beginning Balance Ending Balance Ending Balance Beginning Balance Debit 9 Th. Ending Balance Debit Beginning Balance Requined Debit Raw Materials 76,800 3,900 Finished Goods Cost of Goods Sold- Required 2 > Credit 72,900 b Credit Credit