From the following information, draw up a manufacturing account and income statement for the year ended 31 December 2022 and the the statement of financial position at that date. 155,950 Capital at 31 December 2022 Drawings Inventory at 31 December 2022 Raw materials Finished goods Sales Purchases of raw materials Delivery van expenses Lighting and heating Manufacturing wages General expenses: Factory Office Sales commission Rent: Factory Office Machinery (Cost $40,000) Office equipment (Cost $9,000) Office salaries Account receivables Account payables Bank Van (Cost $6,800) 24,200 13,260 41,300 $7,210 1,760 8,710 72,100 8,100 1,940 11,688 6,100 2,700 28,600 8,200 17,740 34,200 16,142 6,200 360,150 194,800 9,400 360,150 Additional information: 1. Inventory at 31 December 2023; raw materials $14,510, finished goods $44,490. There is no work-in-progress. 2. Depreciate machinery $3,000, office equipment $600, van $1,200 3. Manufacturing wages due but unpaid at 31 December 2022 $550, office rent prepaid $140. 4. 80% of lighting and heating to be charged to manufacturing,