A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule.

Accounts Receivable	275000
Advertising Expenses	54000
Cash	260000
Depreciation - Factory Equipment	16800
Depreciation - Office Equipment	2400
Direct Labor	42000
Factory Supplies Used	16800
Factory Utilities	10200
Finished Goods Inventory, Nov 30	68800
Finished Goods Inventory, Oct 31	72550
Indirect Labor	48000
Office Supplies Expense	1600
Other Administrative Expenses	72000
Prepaid Expenses	42150
Raw Materials Invent., Nov 30	52700
Raw Materials Invent. Oct 31	38000
Raw Materials Purchase	184500
Rent - Factory Equipment	47000
Repairs - Factory Equipment	4500
Salaries	325000
Sales	1350000
Sales Comminsions	40500
WIP inventory, Oct 31	52700
WIP Inventory, Nov 30	42000

**Please only use the list of accounts below**:

Accounts Receivable Administrative Expenses Cash Direct Labor Factory Depreciation Factory Insurance Factory Manager's Salary Factory Property Taxes Factory Repairs Factory Utilities Finished Goods Inventory Income Summary Income Tax Expense Indirect Labor Manufacturing Summary Prepaid Expenses Raw Materials Inventory Raw Materials Purchases Retained Earnings Sales Selling Expenses Work in Process Inventory

Waterways Continuing Problem 15 (Part Level Submission) A list of accounts and their values are given above. From this information, prepare an income statement WATERWAYS CORPORATION Income Statement For the Month of November, 2012 SHOW LIST OF ACCOUNTS