i will need work in process inventory too

Ivanhoe Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,780 and two jobs in process: Job No. 429$2,160, and Job No. 430$1,620. During May, a summary of source documents reveals the following. Ivanhoe Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. No. Date Account Tities and Explanation Debit Credit (1) May Work in Process Inventory 11280 Manafacturing Overhead Raw Materials inventory (2) 31 Work in Process inventory Manufacturing Overhesd Factory Labor 920 (3) 31WorkinProcessimventory 13520 Marufacturing Overticad (4) 31 Finithed Coods inventory Work in Prociss itwentory