December 31 account balances Salaries and wages (for administrative and sales staff).. $ 34,000 Stain (used in manufacturing furniture)........ 10,500 Indirect labor costs (wages of maintenance workers in factory). 21,500 Other manufacturing overhead (includes factory insurance and property taxes) $ 9,500 Rent and utilities (for administrative offices).. $ 12,300 Utility costs (related to factory) $ 11,100 Labor costs (wages of carpenters who build furniture).. .. $ 33,500 Accounts receivable $ 26,900 Marketing costs. $ 17.000 Wood (used in manufacturing furniture). $ 58,500 $ 310.000 Sales revenues. Accounts payable $ 7,000 - X