The following accounts will be used in this problem:

Raw materials inventory

Accounts payable

Cost of goods sold

Work in process inventory

Manufacturing overhead

Wages and salaries expense

Accumulated depreciation

Depreciation expense

Finished goods inventory

Wages and salaries payable

Prepaid insurance

Insurance expense

Required

Enter identifying letters in the blanks below to indicate the accounts debited and credited under a job-order costing system for each of the following summary transactions