The following accounts are maintained by the Sprague Manufacturing Company in its general ledger: Materials,Work in Process,Factory Overhead,and Accounts Payable.The materials account had a debit balance of $40,000 on November 1.A summary of material transactions for November shows: 
a.Prepare journal entries to record the materials transactions.
b.Post the journal entries to T-accounts.
c.What is the balance of the materials account on November 30?
Definitions:
Rational Analysis
A systematic, logical evaluation of information or concepts to form a judgment or conclusion.
Prejudice
Preconceived opinion or bias against an individual or group without sufficient knowledge, rational reason, or actual experience.
Discrimination
In conditioning, the tendency for an organism to distinguish between a CS and similar stimuli that do not forecast a UCS.
Fear Appeal
A persuasive message that attempts to arouse fear in order to divert behavior through the highlighting of negative consequences.
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