Use the information below to answer the following two questions: Ginseng Inc. uses a normal cost system to account for jobs it produces and closes out any over- or under-applied manufacturing overhead directly to Cost of Goods Sold at the end of each quarter. Beginning balances from the Balance Sheet on January 1 are shown in the table below. The table uses the following abbreviations: A summary of transactions completed in the quarter are shown below in $1,000 's: To answer the following two questions, enter the numbers relevant for each calculation into the table below using positive numbers to designate increases to an account balance and negative numbers to designate decreases. 19 The ending balance of the cash account is: A. $385 B. $424 C. $400 D. $450 E. $439 20 Retained earnings at the end of January is: A. $483 B. $509 C. \$ 476 D. $469 E. None of the above