Materials Inventory BB (9/1) 7,500 (a) 4,300 (b) Work-In-Process Inventory BB (9/1) 21,700 180, 100 (e) 121,000 103,300 EB (9/30) 19,400 Cost of Goods Sold 396,600 EB (9/30) 9,900 Finished Goods Inventory BB (9/1) 13,500 (e) (f) EB (9730) (9) Applied Overhead Control (d) Manufacturing Overhead Control 121,000 4,300 36,200 30,400 3,400 Accumulated Depreciation-Plant & Equipment 206,600 BB (9/1) (h) 162,000 Wages Payable 124,300 (c) 36,200 EB (9/30) 119,500 EB (9/30) Accounts Payable-Material Suppliers 110,000 237,000 Prepaid Expenses 24,900 (1) BB (9/1) EB (9/30) 21,500 Materials Inventory 7,500 Beg. bal. (9/1) Beg bal(9/1) 4,300 (0) Work In Process Inventory 21,700 180,100 121,000 103,300 19,400 End, bal (9/30) 9.900 End, bal (9/30) Finished Goods Inventory 13,500 Cost of Goods Sold Beg. bal. (0/1) Beg bal (9/1) (0) End. bal. (9/30) End, bal (9/30) 396,600 396,600 Applied Overhead Control $ Beg, bal (9/1) Manufacturing Overhead Control 121,000 4,300 36,200 30.400 3,400 End, bal (9/30) 0 Wages Payable Beg bal. (9/1) Accumulated Depreciation Plant & Equipment Beg bal.(9/1) 206,600 162,000 124,300 36,200 110,500 End, bal(9/30) 237.000 End. bol (9/30) Accounts Payable-Material Suppliers Begal (9/1) Beg bal.(9/1) Prepaid Expenses 24.900 Wages Payable Accumulated Depreciation--Plant & Equipment Beg. bal.(9/1) 206,600 Beg, bal.(9/1) 162,000 124,300 End. bal (9/30) 237,000 36,200 119,500 End. bal (9/30) Prepaid Expenses 24.900 Accounts Payable-Material Suppliers Beg, bal(9/1) 110,000 End, bal (9/30) 110,000 Beg. bal.(9/1) End, bal (9/30) 21,500