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The following selected accounts and their balances were taken from the books of INA Manufacturing Corporation on December 31, 2016. (Amounts in P'000) Raw Materials, Jan 1 P 1,000 Raw Materials, Dec 31 980 Goods in Process, Jan 1 3.000 Goods in Process, Dec 31 4,000 Finished Goods, Jan 1 2,500 Finished goods, Dec. 31 1. 650 Raw Materials Purchased 25.000 Raw Materials Returned 500 Direct Labor 20,010 Indirect la bor 5.000 Factory Supplies Used 800 Other Manufacturing Overhead 1, 200 Factory Building 2,000 Depreciation -Factory Building 75 Factory Equipment 1,000 Depreciation - Factory equipment 40 Repairs of Factory Equipment 650 Sales (Personnel) Salaries 2,200 Advertising Expense 250 Delivery Equipment 450 Depreciation -Delivery Equipment 45 Rent Expense - Sales Office 450 Other Selling Expenses 550 Salaries of Administrative Employees 4,500 Office Building 500 Depreciation- Office building 25 Office Equipment 100 Depreciation - Office Equipment 10 Office Supplies Expense 50 Miscellaneous General Expenses 300 Sales 76,450 Sales Returns 500 Sales Discount 1. Condensed income statement (all amounts are in P'000) INA Manufacturing Corporation Income Statement For the Year Ended December 31, 2016 Note 1 P Less 5 Less 7 P 8 Total