3 4 5 6 7 8 9 10 11 Sales Depreciation, factory Utilities, factory Administrative expense Purchase of raw materials Raw materials, Mar31, 2020 selling expense Raw materials, Mari, 2020 Work-in-Process inventory, Mar31 Insurance, factory Direct labour Work-in-process inventory, Maris Indirect labour Finished Goods Inventory, Marist Supplies, factory Finished Goods Inventory, Mar31 Maintenance, factory 875,000 54,250 13,475 99,050 253,050 28,700 57,750 42,000 35,000 14,700 55,055 63,000 107,100 91,000 4,900 73,500 31,150 12 13 14 15 16 17 18 19 20 21 22 23 24 Required: prepare the income statements 25 26 27 28 29 30 31 32 33 34 35