For each of the following accounts for a manufacturing company, select yes in the appropriate column indicating that it appears on the balance sheet, the income statement, the schedule of cost of goods manufactured, and/or a detailed listing of factory overhead costs. Assume that the income statement shows the calculation of cost of goods sold and the schedule of cost of goods manufactured shows only the total amount of factory overhead.

Account Balance Income Schedule of Overhead Sheet Statement COGM Report Raw materials purchases No No Yes No Sales No Yes No No Beginning work in process inventory Yes No Yes No Wages for production welders No Yes Yes No Beginning raw materials inventory Yes No Yes No Income taxes No Yes No No Insurance on factory building No No No Yes Cost of goods sold No Yes No No Factory supervisor salary No Yes Yes Yes Ending raw materials inventory Yes No Yes No Cash Yes No No No