Global Suria Terang (GST) is a manufacturing company which sells electronic equipment. GST's account balances for the year ended 31 March 2021 are as follows: Accounts RM Insurance expense 25,500 Utilities expense 37,700 Salaries expense 225,000 Depreciation 34,300 Freight-out expense 6,800 Purchases of raw materials 305,000 Direct labour 351,200 Factory maintenance expense 25,200 Sales and services expense 50,500 Interest expense 2,500 Indirect labour 28,600 Inventory raw materials (1 April 2020) 33,400 Inventory work in process (1 April 2020) 36,800 Inventory finished goods (1 April 2020) 57,500 Inventory raw materials (31 March 2021) 45,600 Inventory work in process (31 March 2021) 50,400 Inventory finished goods (31 March 2021) 75,000 Sales 1,150,000 Additional information: 1. 2/3 of insurance expense is for the factory. 2. 60% of the depreciation is for the factory's equipment. 3. 20% of the utilities expense is for the office use. Required: Prepare for the GST business: a) The Cost of Goods Manufactured Schedule for the year ended 31 March 2021. b) Income Statement for the year ended 31 March 2021. c) The presentation for inventories in the Statement of Financial Position as at 31 March 2021.