Cash payments during the 2017 period
Suppliers of raw materials	23.650
For the material of manufacture	2.150
For manufacturing workers	53.750
Corporate Tax	9.675
Purchase of new tangible fixed assets	21.500
Commission for sales staff	16.125
Dividand	4.300
Maintenance and repair of tangible assets	1.075
Administrative salaries	10.750
Rental of administrative and sales buildings	2.150
Factory property tax	860
Heat, light, energy: factory	4.300
Heat, light, energy: offices	430
	1.01.2017	31.12.2017
Raw material stock	4.300	2.150
Manufacturing material stock	1.075	1.290
Semi-finished stock	10.750	17.200
Finished stock	17.200	21.500
Debts (to sellers of raw materials)	6.450	4.300
Payable wages (to workers in manufacturing)	5.375	3.225
Corporate tax payable	1.720	1.075
Payable to dividand	2.150	-
Tangible fixed assets	107.500	129.000
Accumulated Depreciation (tangible fixed assets)	15.050	28.800
ASKED: Edit the table of the cost of completed and sold goods. Please be careful about raw material debts to sellers and payable wages. You should deduct it from cash payments to suppliers of the raw materials to find direct payment of raw materials 2017.