Backyard Amenities is a manufacturer of backyard and deck furniture. Its products are in high demand and it carries no inventory. Following is a list of selected ac balances from its trial balance for the most recent year ended December 31 (in no particular order.) (Click the icon to view the December 31 account balances.) Read the requirements. Sales revenue For the Year Ended December 31 Less: Cost of goods sold Stain Wood Indirect labor costs Other manufacturing overhead Utility costs Labor costs Gross profit Less: Total cost of goods sold Operating expenses Salaries and wages Rent and utilities Marketing costs