Five selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system:

Materials

Work in Process

 

(a)

(a)

(d)

   

(b)

 
   

(c)

 

Wages Payable

Finished Goods

 

(b)

(d)

(e)

Factory Overhead

Cost of Goods Sold

(a)

(c)

(e)

 

(b)

     

Describe each of the five transactions.