312 3 The following balances 2015 were extracted from Polygon Sdn Bhd for the year ended 31 December RM Purchases of raw materials 110,000 1,000 11,000 10,000 80,000 4,200 750 5,000 22,000 3,300 Returns of raw materials Opening stock of raw materials Closing stock of raw materials Direct wages Electricity of factory Insurance of factory building Depreciation of factory machinery Supervisor's wages Rovalties Required: Prepare the manufacturing account for Polygon Sdn Bhd for the year ended 31 December 2015