\begin{tabular}{l|r} \hline \multicolumn{2}{|c}{ Company Y } \\ \hline Accounts Receivable & 11,500 \\ \hline Cash & 8,350 \\ \hline Equipment & 47,200 \\ \hline Rent Expense & 5,500 \\ \hline Service Revenue & 35,500 \\ \hline Utilities Expense & 2,300 \\ \hline Wages Expense & 10,700 \\ \hline \end{tabular} \begin{tabular}{l|r} \hline \multicolumn{2}{|c}{ Company Z } \\ \hline Accounts Receivable & 25,800 \\ \hline Administrative Expenses & 41,400 \\ \hline Cash & 26,900 \\ \hline Cost of Goods Manufactured & 118,900 \\ \hline Cost of Goods Sold & 98,000 \\ \hline Equipment & 249,600 \\ \hline Finished Goods Invetory & 9,400 \\ \hline Raw Materials Inventory & 9,200 \\ \hline Sales Revenue & 228,400 \\ \hline Selling Expenses & 50,700 \\ \hline Work-in-Process Inventory & 5,900 \\ \hline \end{tabular} Selected data for three companies are given below. All inventory amounts are ending balances