After step 3
          Inventory               Received, not invoiced    
Balance 40 Balance 0
   
        Job Inventory                   Accounts Payable      
Balance 0   Balance 61
   
      Work In Progres (Job)                 Job Cost        
Balance 16 Balance 0
   
            Internally distributed cost               Price variance      
Balance 0 Balance 5
   
      Cost of Sales (std)             Shop order variance (labor)    
Balance 0 Balance 0
   
      Cost of Sales (Job)             Shop order variance (OH)    
Balance 0 Balance 0
   
After step 4
          Inventory               Received, not invoiced    
Balance 20 Balance 0
   
        Job Inventory                   Accounts Payable      
Balance 0   Balance 61
   
      Work In Progres (Job)                 Job Cost        
Balance 36 Balance 0
   
            Internally distributed cost               Price variance      
Balance 0 Balance 5
   
      Cost of Sales (std)             Shop order variance (labor)    
Balance 0 Balance 0
   
      Cost of Sales (Job)             Shop order variance (OH)    
Balance 0 Balance 0