Below is a list of account balances for a company

Revenue and Expenses Purchases of raw materials Direct labor Indirect labor Factory Rent Depreciation Expense Factory Equipment Insurance - factory Salesperson's salaries Maintenance - Factory Equipment Administrative Office Wages $171,000 $205,000 $35,000 $84,500 $25,000 $18,000 $92,000 $14,000 $76,000 January 1 inventories materials Work in process Finished Goods December 31 inventories materials Work in process Finished goods $38,000 $41,000 $105,000 $47,000 $25,000 $93,000 Miscellaneous Expenses - $28,000 Factory Miscellaneous Expenses- Raw Material Purchase $6,200 Returns Office Net Sales Revenues CEO Salary $45,000 $950,000 $100,000 Utilities Expense - Factory $32,000 Administrative Office $34,000 Rent