Post the preceding transactions to T$-$accounts. $($Note: Capture the offsetting of debits and credits to other accounts such as Cash, Payables, Reyes Manufacturing Company uses a job order cost system. At the beginning of January, the company had one job in process $($Job

and one job completed but not yet sold $($Job $200).$ Job $202$ was started during January. Other select account balances follow

$($ignore any accounts that are not listed$).$

During January, the company had the following transactions:

a$.$ Purchased $$64,000$ worth of materials on account.

b$.$ Recorded materials issued to production as follows:

c$.$ Recorded factory payroll costs from labor time tickets that revealed the following:

d$.$ Applied overhead to production at a rate of $$26\mathrm{.}00$ per direct labor hour for $496$ actual direct labor hours.

e$.$ Recorded the following actual manufacturing overhead costs:

f$.$ Completed Job $201$ and transferred it to Finished Goods Inventory.

g$.$ Sold Job $200$ for $$51,400.$

Job $202$ was still in process at the end of January.

Accumulated Depreciation, and so on in Miscellaneous Accounts.$)$