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The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2020. Raw Materials Inventory 7/1/19 $54,600 Factory Insurance Raw Materials Inventory 6/30/20 44,200 Factory Machinery Depreciation Finished Goods Inventory 7/1/19 9 6,800 Factory Utilities Finished Goods Inventory 6/30/2026,300 Office Utilities Expense Work in Process Inventory 7/1/1924,600 Sales Revenue Work in Process Inventory 6/30/20 29,600 Sales Discounts Direct Labor 147,050 Plant Manager's Salary Indirect Labor 25,660 Factory Property Taxes Accounts Receivable 35,300 Factory Repairs Raw Materials Purchases Cash $4,700 17,700 31,600 8,550 562,900 4,600 65,400 9,610 2,500 98,100 36,300 (a) Your Answer Correct Answer Your answer is correct. Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.) CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2020 , 24600 54600 98100 152700 44200 A 108500 147,050 Work in Process Inventory, July 1, 2019 Direct Materials Raw Materials Inventory, July 1, 2019 Raw Materials Purchases Total Raw Materials Available for Use Less: Raw Materials Inventory, June 30, 2020 Direct Materials Used Direct Labor Manufacturing Overhead Factory Machinery Depreciation Factory Utilities Indirect Labor Factory Insurance Factory Property Taxes Factory Repairs Plant Manager's Salary Total Manufacturing Overhead - Total Manufacturing Costs Total Cost of Work in Process Inventory Less: Work in Process Inventory, June 30, 2020 Cost of Goods Manufactured 17,700 31,600 25,660 4,700 9,610 2,500 65,400 157170 412720 437,320 29,600 A 407,720 - Your answer is partially correct. Prepare the current assets section of the balance sheet at June 30, 2020. (List Current Assets in order of liquidity.) CLARKSON COMPANY (Partial) Balance Sheet June 30, 2020 Current Assets Cash 36,300 Accounts Receivable 35,300 Inventories Finished Goods Inventory 26300 Work in Process Inventory 437,320 Raw Materials Inventory 108500 572120 Total Current Assets 643720