PR 20-1A Cincinnati Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On December 1, Cincinnati Soap Company had the following inventories:

Finished Goods $12,300
Work in Process - Making 4,780
Work in Process - Packing 6,230
Materials 2,700

Departmental accounts are maintained for factory overhead, which both have zero balances on December 1. Manufacturing operations for December are summarized as follows:
AND SO ON
INSTRUCTIONS

1. Journalize the entries to record the operations, identifying each entry by letter.
2. Compute the December 31 balances of inventory accounts.
3. Compute the December 31 balances of the factory overhead accounts.