A partial list of Waterways accounts and their balances for the month of November follows.

Accounts Receivable		$273,400
Advertising Expenses		54,400
Cash		262,200
DepreciationFactory Equipment		16,700
DepreciationOffice Equipment		2,500
Direct Labor		42,400
Factory Supplies Used		16,900
Factory Utilities		10,300
Finished Goods Inventory, November 30		68,600
Finished Goods Inventory, October 31		72,700
Indirect Labor		47,600
Office Supplies Expense		1,500
Other Administrative Expenses		72,200
Prepaid Expenses		41,500
Raw Materials Inventory, November 30		52,500
Raw Materials Inventory, October 31		38,300
Raw Materials Purchases		183,400
RentFactory Equipment		47,300
RepairsFactory Equipment		4,500
Salaries		325,800
Sales Revenue		1,339,600
Sales Commissions		40,700
Work In Process Inventory October 31		53,300
Work In Process Inventory, November 30		42,300

From this Information, Prepare a cost of goods manufactured schedule, an income statement, and a balance sheet for the month of November.

A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule. WATERWAYS CORPORATION Cost of Goods Manufactured Schedule For the Month of November, 2016 List of Accounts