Company A Company B Company C Cash Net Sales Revenue Finished Goods Inventory Cost of Goods Sold Selling Expenses Equipment Work-in-Process Inventory Accounts Receivable Cost of Goods Manufactured Administrative Expenses Raw Materials Inventory $ 7 Wages Expense 45 Equipment $ 16 Administrative Expenses 36Cash 24 36 9 7 52 12 2 Net Sales Revenue 39Selling Expenses 25 Merchandise Inventory 2 Accounts Receivable 30 Service Revenue 5 Cash 65 Rent Expense Equipment Accounts Receivable Cost of Goods Sold 7 21 2