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During the year, the following events occurred:

Swifty purchased raw materials costing $$116,000$ on account.

Swifty used $$149,300$ of raw materials in production. Of these, $80\%$ were classified as direct materials and $20\%$ as indirect materials. $($Swifty maintains a single Raw Materials Inventory account.$)$

Swifty used $31,600$ hours of direct labor. The company's average direct labor rate was $$11$ per hour $($credit Wages Payable$).$

The company's indirect labor cost was $$168,000($credit Wages Payable$).$

Other manufacturing overhead costs the company incurred on account totaled $$98,400.$

Swifty applied $$316,800$ in manufacturing overhead.

The company completed production of goods costing $$795,400.$

The company's Cost of Goods Sold balance was $$801,300$ before adjusting for over$-$or underapplied overhead.

Sales revenue was $$1,060,000($all sales were made on account$).$

Swifty collected $$803,200$ from customers.

The company paid accounts payable of $$201,300.$

At year$-$end, all wages earned during the year had been paid.

Record transactions above in the appropriate t accounts and calculate ending balances

$1.$ Raw materials incentory t account

$2.$ WIP t account

$3.$ Finished goods inventory t account

$4.$ COGS t account

$5.$ Manufacturing Overhead t account

$6.$ Cash t account

$7.$ Accounts receivable t account

$8.$ Accounts payable t account

$9.$wages payable t account

$10.$ Sales revenue t account