Budgeted income statement and balance sheet

As a preliminary to requesting budget estimates of sales, costs, and expenses for the fiscal year beginning January $1,20$Y$9,$ the following tentative trial balance as of December $31,20$Y$8,$ is prepared by the Accounting Department of Regina Soap Co$.$:

$\backslash$table$[[$Cash$,$$$100,300,],[$Accounts Receivable,$190,600,],[$Finished Goods,$40,000,],[$Work in Process,$26,700,],[$Materials$,43,800,],[$Prepaid Expenses,$3,200,],[$Plant and Equipment,$445,300,],[$Accumulated Depreciation$-$Plant and Equipment,,$$191,500$