:$17$

Payee Winona Agency Bill Johnson $($sales manager$)$

Xcel Energy

Winona Printing

Jim Kaiser $($sales representative$)$

Dave Thill $($factory manager$)$

Dana Schultz $($kayak assembler$)$

Composite One

Fastenal

Ravago

Winona County

North American Composites

Waste Management

Purpose

Property insurance for the factory

Payroll check$-$payment to sales manager

Electricity for factory

Price lists for salespeople

Sales commissions

Payroll check$-$payment to factory manager

Payroll check$-$payment to kayak assembler

Bagging film used when kayaks are assembled; it is discarded after use

Shop supplies$-$brooms, paper towels, etc.

Polyethylene powder which is the main ingredient for the rotational molded kayaks

Property taxes on manufacturing factory

Kevlar ${?}^{}$ fabric for composite kayaks

Trash disposal for the company office building

Direct

Amount Materials

$3,280$$

$1,720$

$480$

$92$

$1,360$

$1,520$

$848$

$328$

$952$

$3,256$

$5,704$

$5,144$

$648$

None