1. UNIQUE CORP.'s data for 2019 is given below: Factory: Maintenance and Repair Cost Direct Materials (Purchase Returns and Allowances) Advertisement expenses General Administrative expenses Indirect Labor Cost Beginning Indirect Material Inventory Ending Work In Process (WIP) Inventory Factory: Energy Costs Beginning Finished Goods Inventory Direct Materials: Purchases Gross Sales Revenue 250,000 Depreciation: Machinery and Equipment 350,000 Factory Rent 150,000 Sales and Distribution Expenses 500,000 Ending Direct Materials Inventory 300,000 Ending Finished Goods Inventory 50,000 Indirect Materials: Purchases 800,000 Sales Returns and Allowances 600,000 Direct Labor Costs 3,200,000 Beginning WIP Inventory 2,000,000 Beginning Direct Materials 8.000.000 Ending Indirect Materials Inventory 280,000 400,000 550,000 1,800,000 2.500,000 80,000 250,000 1,900,000 750,000 2.100.000 40,000 Required: a) Journal Records for 2019 (Hint: beginning inventories have been already recorded) (10 p.) b) Cost of Goods Sold Statement (20 p.) c) Income Statement (5 p.)