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Lamonda Corp. uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below The following transactions occurred during Aprit: (a) Purchased materials on account at a cost of $232,570 (b) Requisitioned materials at a cost of $110,500, of which $15,500 was for general factory use. (c) Recorded factory labor of $225,400, of which $41,975 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,800 23,400 50,750 11,900 19,700 (e) Applied overhead at a rate equal to 143 percent of direct labor cost. () Completed jobs costing $263,050. (g) Sold jobs costing $324,070. (h) Recorded sales revenue of $514,000. Required 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Round your answers to 2 decimal places.) Raw Materials Inventory Work in Process Inventory Beg. Bal. 28,900.00 Beg. Bal. 18.800.00 28,900.00 End. Bal. End. Bal. 18,800.00 Ma Finished Goods Inventory