Verification please! Just want to ensure this is correct.

Eppich Corporation has provided the following data for the most recent month:

Raw materials, beginning balance	$	18,000
Work in process, beginning balance	$	31,800
Finished Goods, beginning balance	$	49,800

Transactions:

(1)	Raw materials purchases	$	79,600
(2)	Raw materials used in production (all direct materials)	$	77,400
(3)	Direct labor	$	51,800
(4)	Manufacturing overhead costs incurred	$	90,000
(5)	Manufacturing overhead applied	$	71,800
(6)	Cost of units completed and transferred from Work in Process to Finished Goods	$	190,000
(7)	Any overapplied or underapplied manufacturing overhead is closed to Cost of Goods Sold		?
(8)	Finished goods are sold	$	220,200

Required:

Complete the following T-accounts by recording the beginning balances and each of the transactions listed above.

Verification please! Just want to ensure this is correct.

Raw Materials 18,000 79,600 Work in Process 31,800 77,400 51,800 71,800 Beg. Bal Beg. Bal 77,400 (2) 190,000 (6) End. Bal 20,200 End. Bal 42,800 Finished Goods 49,800 190,000 Manufacturing Overhead Beg. Bal Beg. Bal 220,200 (8) 90,000 71,800 (5) 18,200 (7) End. Bal 19,600 End. Bal Cost of Goods Sold Beg. Bal 18,200 220,200 End. Bal 238,400