Among the items that Gentry Print Shop accounts for are the following: 1. Direct labor 2. Office supplies used 3. Depreciation on printing machines 4. Finished goods inventory, 12/31 5. Raw materials inventory, 1/1 6. Cost of goods manufactured 7. Work in process, 1/1 8. Office supplies inventory, 12/31 9. Indirect labor 10. Heat and electricity for the print shop

Gentry Print Shop prepares the following schedule and financial statements on a yearly basis: (a) Cost of goods manufactured schedule. (b) Income statement. (c) Balance sheet.

Instructions For each item, indicate by using the appropriate letter(s) the schedule and/or financial statements in which the item will appear.