From the trial balance in Figure 12 and the provided year-end information, prepare a worksheet for Hall Corporation (assume no adjustments).

Figure 11

Figure 12

Year-End Figures Raw materials $11,670 Work-in-process 8,500 Finished goods 10,000 Trial Balance Credit Cash Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Factory Supplies Prepaid Factory Insurance Desks Machinery Accumulated Depreciation, Machinery Accounts Payable Common Stock $10 Par Retained Earnings Sales Raw Materials Purchases Direct Labor Debit 6,000.00 9,150.00 7,600.00 10,160.00 3,190.00 390.00 970.00 58,000.00 8,380.00 3,180.00 59,500.00 8,120.00 118,650.00 Indirect Labor Machinery Repairs Administrative Expense Selling Expenses Factory Supplies Expense Depreciation Expense, Machinery Totals 37,900.00 23,180.00 10,200.00 670.00 15,100.00 10,080.00 1,770.00 3,470.00 197,830.00 197,830.00