\begin{tabular}{|l|r|l|c|} \hline Advertising Expense & $22,250 & Direct Labor & $564,500 \\ \hline Depreciation expense - Office Equip. & 10,440 & Income taxes expense & 138,700 \\ \hline Depreciation expense - Selling Equip. & 12,125 & Indirect labor & 61,000 \\ \hline Depreciation expense - Factory Equip. & 37,400 & Misc. Production costs & 10,440 \\ \hline Factory supervision & 123,400 & Office salaries expense & 72,875 \\ \hline Factorysuppliesused(indirectmaterials) & 8,060 & Raw materials purchased & 896,375 \\ \hline Factory utilities & 39,500 & Rent expense - office space & 25,625 \\ \hline Inventories: & & Rent expense - selling space & 29,000 \\ \hline Raw Materials, Dec 31, 20-x & 42,375 & Rent expense - factory building & 95,500 \\ \hline Raw Materials, Dec 31, 20xx & 72,430 & Maintenance expense - factory & 32,375 \\ \hline Goods-in-Process, Dec 31, 20-x & 14,500 & Sales & 5,002,000 \\ \hline Goods-in-Process, Dec 31, 20xx & 16,100 & Sales Discounts & 59,375 \\ \hline Finished Goods, Dec 31, 20-x & 179,200 & Sales salaries expense & 297,300 \\ \hline Finished Goods, Dec 31, 20xx & 143,750 & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|} \hline \multicolumn{1}{|c|}{ ACCOUNT NAMES } & \multicolumn{1}{c|}{ DEBIT } & \multicolumn{1}{c|}{ CREDIT } \\ \hline Raw Materials Inventory & 896,375 & \\ \hline Accounts Payable & & 896,375 \\ \hline & & \\ \hline Goods-in-Process Inventory & 86,630 & \\ \hline Raw Materials Inventory & & 86,630 \\ \hline & & \\ \hline Factory Payroll & 748,900 & \\ \hline Cash & & 748,900 \\ \hline & & \\ \hline Goods-in-Process Inventory & 564,500 & \\ \hline Factory Overhead & 184,400 & \\ \hline Factory Payroll & & \\ \hline & & \\ \hline Factory Overhead & & \\ \hline Accum. Dep., Factory & & \\ \hline Cash & & \\ \hline & & \\ \hline Goods-in-Process Inventory & & \\ \hline Factory Overhead & & \\ \hline & & \\ \hline Finished Goods Inventory & & \\ \hline Goods-in-Process Inventory & & \\ \hline & & \\ \hline Cost of Goods Sold & & \\ \hline Finished Goods Inventory & & \\ \hline & & \\ \hline Cost of Goods Sold & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|c|} \hline Advertising Expense & $22,250 & Direct Labor & $564,500 \\ \hline Depreciation expense - Office Equip. & 10,440 & Income taxes expense & 138,700 \\ \hline Depreciation expense - Selling Equip. & 12,125 & Indirect labor & 61,000 \\ \hline Depreciation expense - Factory Equip. & 37,400 & Misc. Production costs & 10,440 \\ \hline Factory supervision & 123,400 & Office salaries expense & 72,875 \\ \hline Factorysuppliesused(indirectmaterials) & 8,060 & Raw materials purchased & 896,375 \\ \hline Factory utilities & 39,500 & Rent expense - office space & 25,625 \\ \hline Inventories: & & Rent expense - selling space & 29,000 \\ \hline Raw Materials, Dec 31, 20-x & 42,375 & Rent expense - factory building & 95,500 \\ \hline Raw Materials, Dec 31, 20xx & 72,430 & Maintenance expense - factory & 32,375 \\ \hline Goods-in-Process, Dec 31, 20-x & 14,500 & Sales & 5,002,000 \\ \hline Goods-in-Process, Dec 31, 20xx & 16,100 & Sales Discounts & 59,375 \\ \hline Finished Goods, Dec 31, 20-x & 179,200 & Sales salaries expense & 297,300 \\ \hline Finished Goods, Dec 31, 20xx & 143,750 & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|} \hline \multicolumn{1}{|c|}{ ACCOUNT NAMES } & \multicolumn{1}{c|}{ DEBIT } & \multicolumn{1}{c|}{ CREDIT } \\ \hline Raw Materials Inventory & 896,375 & \\ \hline Accounts Payable & & 896,375 \\ \hline & & \\ \hline Goods-in-Process Inventory & 86,630 & \\ \hline Raw Materials Inventory & & 86,630 \\ \hline & & \\ \hline Factory Payroll & 748,900 & \\ \hline Cash & & 748,900 \\ \hline & & \\ \hline Goods-in-Process Inventory & 564,500 & \\ \hline Factory Overhead & 184,400 & \\ \hline Factory Payroll & & \\ \hline & & \\ \hline Factory Overhead & & \\ \hline Accum. Dep., Factory & & \\ \hline Cash & & \\ \hline & & \\ \hline Goods-in-Process Inventory & & \\ \hline Factory Overhead & & \\ \hline & & \\ \hline Finished Goods Inventory & & \\ \hline Goods-in-Process Inventory & & \\ \hline & & \\ \hline Cost of Goods Sold & & \\ \hline Finished Goods Inventory & & \\ \hline & & \\ \hline Cost of Goods Sold & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}