On January 1 Primary Manufacturing had a beginning balance in WorkminusinminusProcess Inventory of $ 80 comma 700 and a beginning balance in Finished Goods Inventory of $ 21 comma 000. During the year, Primary incurred manufacturing costs of $ 353 comma 000. In addition, the following transactions occurred during the year: Job Aminus12 was completed for a total cost of $ 125 comma 000 and was sold for $ 126 comma 000. Job Aminus13 was completed for a total cost of $ 203 comma 000 and was sold for $ 212 comma 000. Job Aminus15 was completed for a total cost $ 62 comma 000 but was not sold as of yearminusend. The Manufacturing Overhead account had an unadjusted credit balance of $ 10 comma 000, and was adjusted to zero at yearminusend. What was the final balance in the Cost of Goods Sold account?

John and daphne are saving for their daughter ellen's college education. ellen just turned 10 at (t = 0), and she will be entering college 8 years from now (at t = 8). college tuition and expenses at state u. are currently $14,500 a year, but they are expected to increase at a rate of 3.5% a year. ellen should graduate in 4 years--if she takes longer or wants to go to graduate school, she will be on her own. tuition and other costs will be due at the beginning of each school year (at t = 8, 9, 10, and 11).so far, john and daphne have accumulated $15,000 in their college savings account (at t = 0). their long-run financial plan is to add an additional $5,000 in each of the next 4 years (at t = 1, 2, 3, and 4). then they plan to make 3 equal annual contributions in each of the following years, t = 5, 6, and 7. they expect their investment account to earn 9%. how large must the annual payments at t = 5, 6, and 7 be to cover ellen's anticipated college costs? a. $1,965.21b. $2,068.64c. $2,177.51d. $2,292.12e. $2,412.76