A.   Materials................................................................................................. 27,000

         Accounts Payable................................................................................................... 27,000

B.   Work in Process...................................................................................... 29,000

         Materials................................................................................................................ 29,000

C.   Work in Process...................................................................................... 10,805

         Cash..................................................................................................................... 10,805

D.   Work in Process........................................................................................ 5,068

         Overhead................................................................................................................ 5,068

E.   Overhead................................................................................................. 7,618

         Cash....................................................................................................................... 7,618

F.   Finished Goods........................................................................................ 18,813

         Work in Process..................................................................................................... 18,813

G.   Accounts Receivable................................................................................ 30,100.80

         Sales..................................................................................................................... 30,100.80

      Cost of Goods Sold.................................................................................. 18,813

         Finished Goods....................................................................................................... 18,813