I need this to be done the vertical, please

Question 2: Manufacturing Accounts Clozed Curtain Enterprise, a drapery manufacturer, has presented you with the following financial information for the year ending September 30, 2021: S 382.500 404,000 8,700 68.200 24.900 1.546,000 10.200 17.600 877.000 15.100 113,000 4.300 244,000 470,000 280.000 15.200 56.700 47,600 Motor vehicle Capital Provision for bad debts Telephone charges Utilities Sales Carriage inwards on indirect materials Direct expenses Building Drawings Provision for depreciation on building Carriage inwards on raw materials Wages Machinery and equipment Loan Discounts allowed Purchases of indirect material Opening stock of finished goods Bank Insurance Provision for depreciation on machinery and equipment Office expenses Returns outwards of other finished goods Opening stock of work in progress Provision for unrealised profits Debtors Purchases of other finished goods Creditors Opening stock of raw materials Factory general expenses Commission received Provision for depreciation on motor vehicle Returns inwards Discounts received on raw materials Returns outwards of raw materials Purchases of raw material 43,100 38,200 84.000 29,600 11.300 23.000 9,200 77,600 68,000 30.400 33.000 26,400 21,700 103,000 10.700 12.300 18.200 145,100 2.684.900 2,684,900 Additional information: 1. Stock on hand at the end of the year was as follows Raw material S44,100 Indirect material $13,700 Work in progress S29,600 Finished goods $31.500 3. Non-current assets are to be depreciated as follows: Building 6% straight line Motor vehicle 12% reducing balance Machinery and equipment 9% reducing balance 2. Adjustments are to be made to the following items of expenses and revenue Utilities Owing by S10.200 Insurance Prepaid by S8,400 Commission Owing by S13.100 Telephone Owing by 55,600 4. Wages is owing by $12,000. Additionally, 45% of the total wages amount is attributable to direct labour, 35% is indirect, while 20% is attributable to administrative staff. 5. Expenses are to be apportioned as follows: Factory Office Utilities 35% 65% Insurance 20% 80% Telephone 90% 10% Depreciation - building 80% 20% Depreciation - machinery & equipment 60% 40% Depreciation - motor vehicle 75% 25% 6. Provision for bad debts is to be revised to 15% of debtors. 7. The goods produced are to be marked up by 18% before transfer REQUIRED: Using the information provided, prepare Clozed Curtainz Enterprise's manufacturing account, statement of profit or loss, and statement of financial position for the period. The manufacturing account and the statement of profit or loss should be shown separately. 5