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Requirement 4. Use the Work-in-Process Inventory T-account to prepare a schedule of cost of goods manufactured for the month of June. Reviow the Work-In Process Irventory generat ledger account you propared in Requirement 2. Post the transactions to the Raw Materials Inventory subsidiary ledger accounts, Key each transactien by transaction letter, and calculate the ending balance, "Bal." of e. entries for transoction (o) into one posting.) Post the transactions to the Work-in-Process Inventory subsidlary ledger accounts, Key each transaction by transaction letter, and caiculate the ending balance "Bal," with a zero balance, enter a " 0 " along with a "Bal." reference on the normal side of the T-account.) Requirement 5. Prepate an income statement for the month of June. Review the trial balance you propared in Requirement 3. Review the joumal entry for underallocated manufacturing overhead you prepared in Requirement 1. \begin{tabular}{|l|l|l|l|l|l|} \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Fal & 9,000 & 48250 & 0 \\ \hline 6 & 48250 & & \\ \hline & & & \\ \hline Eat & 0000 & & \\ \hline \end{tabular} Transactions a. Collections on account, $150,000. b. Selling and administrative expenses incurred and paid, $15,000. c. Payments on account, $43,000. d. Materials purchased on account: Paper, $23,300; indirect materials, $5,100. e. Materials requisitioned and used in production: f. Wages incurred during June, $36,000. Labor time records for the month: Job 120,$4,800; Job 121, $16,600; indirect labor, $14,600. g. Wages paid in June include the balance in the Wages Payable at May 31 plus $33,500 of wages incurred during June. h. Depreciation on plant and equipment, $2,900. i. Manufacturing overhead allocated at the predetermined overhead allocation rate of 50% of direct labor costs. 1. Jobs completed during the month: Job 120 with 300,000 Large Stars at a total cost of $48,250. k. Sales on account: all of Job 120 for $100,000. 1. Adjusted for overallocated or underallocated manufacturing overhead. Trial balance Now record the cost of goods sold rolated to the sale of all of Job 120 . Kid Stars Trial Balance June 30, 2025 d. Matenais purchased on credit: Paper, $23,300; indirect materals, $5,100 (Prepare a single joumat entry for this event) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts & Debit & Credit \\ \hline \multirow[t]{4}{*}{ d. } & Raw Materials Inventory & 28400 & \\ \hline & Accounts Payable & & 28404 \\ \hline & L & & +1 \\ \hline & L & & \\ \hline \end{tabular} e. Materials requisitioned and used in production Job 120: Paper, $550, Job 121: Paper, $7,550, indirect materials, $1,500 (Prepare a single journal entry for this event.) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts & Debit & Credit \\ \hline \multirow[t]{4}{*}{ e. } & Work-in-Process Inventory & 8100 & \\ \hline & Manufacturing Ovorhead & 1500 & \\ \hline & Raw Materials invontory & & 9600 \\ \hline & L & & \\ \hline \end{tabular} f. Wages incurred during June, $36,000. Labor time records for the month: Job 120, $4,800; Job 121, $16,600; indirect labor, $14,600 (Prepsre a single joumal entry for \begin{tabular}{|c|c|c|c|c|} \hline Date & \multicolumn{2}{|c|}{ Accounts: } & Debit & Credit \\ \hline \multirow[t]{3}{*}{ t. } & Work-in-Process Inventory & 7 & 21400 & \\ \hline & Manufacturing Overhead & & 14600 & \\ \hline & Wages Payable & & & 36000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Work-in-Process Inventory } \\ \hline Bal. & 40,500 & 48250 & (0) \\ \hline (c) & 8100 & & \\ \hline (0) & 21400 & & \\ \hline (0) & 10700 & & \\ \hline Bal. & 32.450 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Finished Goods Inventory } \\ \hline Bal. & 22,000 & 48250 & (k) \\ \hline (i) & 48250 & & \\ \hline & & & \\ \hline & & & \\ \hline Bal. & 22000 & & \\ \hline \end{tabular} Property, Plant, and Equipment \begin{tabular}{|l|l|l|} \hline Bal. & 250,000 & \\ \hline \end{tabular} Accumulated Depreciation \begin{tabular}{|r|r|r|} \hline & & \\ \hline \end{tabular} Common Stock Accounts Payable \begin{tabular}{|c|c|c|c|} \hline (c) & 43000 & 130,000 & Bal. \\ \hline & & 28400 & (d) \\ \hline & & & \\ \hline & & & \\ \hline & & 115400 & Bal. \\ \hline \end{tabular} Retained Earnings \begin{tabular}{|l|l|l|} \hline \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Wages Payable } \\ \hline (g) & 3e400 & 2,900 & Bal. \\ \hline & & 36000 & (f) \\ \hline & & & \\ \hline & & & \\ \hline & & 2500 & Bal. \\ \hline \end{tabular} Sales Revenue \begin{tabular}{l|l|l|} \hline \\ & \\ \hline \end{tabular} Ka Stan produces stan for elementary teachen to reward their students. Kid Stars' trial balance on June 1,2025 follows: Yew the June 1 balances in the subsidary ledgen. Bead the requirements. a. Collections on account, $150,000 h. Selling and administrative expenses incurred and paid, $15,000 c. Parments on acoount, $43,000 h. Depreciation on plant and equipment, $2,900 Requirement 2. T-accounts for the general ledger, the Raw Materials inventery subsidiary ledger, the Work-in-Process Inventory subsidiary ledger, and the ledger have been opened for you along with each account's balance as given. Post the journal entries to the T-accounts using the transaction letters as a Begin with posting the transactions to the general ledger accounts. Key each transaction by transaction letter, and calculate the ending balance of each ace one debit or credit to each T-account affected by the transaction. For accounts with a zero balance, enter a " 0 " along with a "Bal," reference on the normal Review the joumal entries you prepared in Requirement 1. Requirement 4. Use the Work-in-Process Inventory T-account to prepare a schedule of cost of goods manufactured for the month of June. Reviow the Work-In Process Irventory generat ledger account you propared in Requirement 2. Post the transactions to the Raw Materials Inventory subsidiary ledger accounts, Key each transactien by transaction letter, and calculate the ending balance, "Bal." of e. entries for transoction (o) into one posting.) Post the transactions to the Work-in-Process Inventory subsidlary ledger accounts, Key each transaction by transaction letter, and caiculate the ending balance "Bal," with a zero balance, enter a " 0 " along with a "Bal." reference on the normal side of the T-account.) Requirement 5. Prepate an income statement for the month of June. Review the trial balance you propared in Requirement 3. Review the joumal entry for underallocated manufacturing overhead you prepared in Requirement 1. \begin{tabular}{|l|l|l|l|l|l|} \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Fal & 9,000 & 48250 & 0 \\ \hline 6 & 48250 & & \\ \hline & & & \\ \hline Eat & 0000 & & \\ \hline \end{tabular} Transactions a. Collections on account, $150,000. b. Selling and administrative expenses incurred and paid, $15,000. c. Payments on account, $43,000. d. Materials purchased on account: Paper, $23,300; indirect materials, $5,100. e. Materials requisitioned and used in production: f. Wages incurred during June, $36,000. Labor time records for the month: Job 120,$4,800; Job 121, $16,600; indirect labor, $14,600. g. Wages paid in June include the balance in the Wages Payable at May 31 plus $33,500 of wages incurred during June. h. Depreciation on plant and equipment, $2,900. i. Manufacturing overhead allocated at the predetermined overhead allocation rate of 50% of direct labor costs. 1. Jobs completed during the month: Job 120 with 300,000 Large Stars at a total cost of $48,250. k. Sales on account: all of Job 120 for $100,000. 1. Adjusted for overallocated or underallocated manufacturing overhead. Trial balance Now record the cost of goods sold rolated to the sale of all of Job 120 . Kid Stars Trial Balance June 30, 2025 d. Matenais purchased on credit: Paper, $23,300; indirect materals, $5,100 (Prepare a single joumat entry for this event) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts & Debit & Credit \\ \hline \multirow[t]{4}{*}{ d. } & Raw Materials Inventory & 28400 & \\ \hline & Accounts Payable & & 28404 \\ \hline & L & & +1 \\ \hline & L & & \\ \hline \end{tabular} e. Materials requisitioned and used in production Job 120: Paper, $550, Job 121: Paper, $7,550, indirect materials, $1,500 (Prepare a single journal entry for this event.) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts & Debit & Credit \\ \hline \multirow[t]{4}{*}{ e. } & Work-in-Process Inventory & 8100 & \\ \hline & Manufacturing Ovorhead & 1500 & \\ \hline & Raw Materials invontory & & 9600 \\ \hline & L & & \\ \hline \end{tabular} f. Wages incurred during June, $36,000. Labor time records for the month: Job 120, $4,800; Job 121, $16,600; indirect labor, $14,600 (Prepsre a single joumal entry for \begin{tabular}{|c|c|c|c|c|} \hline Date & \multicolumn{2}{|c|}{ Accounts: } & Debit & Credit \\ \hline \multirow[t]{3}{*}{ t. } & Work-in-Process Inventory & 7 & 21400 & \\ \hline & Manufacturing Overhead & & 14600 & \\ \hline & Wages Payable & & & 36000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Work-in-Process Inventory } \\ \hline Bal. & 40,500 & 48250 & (0) \\ \hline (c) & 8100 & & \\ \hline (0) & 21400 & & \\ \hline (0) & 10700 & & \\ \hline Bal. & 32.450 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Finished Goods Inventory } \\ \hline Bal. & 22,000 & 48250 & (k) \\ \hline (i) & 48250 & & \\ \hline & & & \\ \hline & & & \\ \hline Bal. & 22000 & & \\ \hline \end{tabular} Property, Plant, and Equipment \begin{tabular}{|l|l|l|} \hline Bal. & 250,000 & \\ \hline \end{tabular} Accumulated Depreciation \begin{tabular}{|r|r|r|} \hline & & \\ \hline \end{tabular} Common Stock Accounts Payable \begin{tabular}{|c|c|c|c|} \hline (c) & 43000 & 130,000 & Bal. \\ \hline & & 28400 & (d) \\ \hline & & & \\ \hline & & & \\ \hline & & 115400 & Bal. \\ \hline \end{tabular} Retained Earnings \begin{tabular}{|l|l|l|} \hline \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Wages Payable } \\ \hline (g) & 3e400 & 2,900 & Bal. \\ \hline & & 36000 & (f) \\ \hline & & & \\ \hline & & & \\ \hline & & 2500 & Bal. \\ \hline \end{tabular} Sales Revenue \begin{tabular}{l|l|l|} \hline \\ & \\ \hline \end{tabular} Ka Stan produces stan for elementary teachen to reward their students. Kid Stars' trial balance on June 1,2025 follows: Yew the June 1 balances in the subsidary ledgen. Bead the requirements. a. Collections on account, $150,000 h. Selling and administrative expenses incurred and paid, $15,000 c. Parments on acoount, $43,000 h. Depreciation on plant and equipment, $2,900 Requirement 2. T-accounts for the general ledger, the Raw Materials inventery subsidiary ledger, the Work-in-Process Inventory subsidiary ledger, and the ledger have been opened for you along with each account's balance as given. Post the journal entries to the T-accounts using the transaction letters as a Begin with posting the transactions to the general ledger accounts. Key each transaction by transaction letter, and calculate the ending balance of each ace one debit or credit to each T-account affected by the transaction. For accounts with a zero balance, enter a " 0 " along with a "Bal," reference on the normal Review the joumal entries you prepared in Requirement 1