Accounts receivable, January-1 120 Depreciation-plant, building & equipment 80 Indirect manufacturing labour 100 Direct manufacturing labour 150 Account payable, January-1 70 Direct materials used 180 Accounts receivable, December-31 35 Plant equipment 75 Direct materials, January-1 40 Marketing and customer service costs 5 180 52 Miscellaneous manufacturing overhead 70 Sales 600 Plant supplies used 80 Work in process, January-1 45 Finished goods, December-31 89 Direct materials, December-31 30 Property taxes on plant 50 Work in process, December-31 55 Finished goods, January-1 89 Plant utilities 90 | Sales office -equipment depreciation 45